The draft notices published here are made under powers conferred by these regulations. This consultation invites views on these which provide additional information on the key requirements of MTD as they relate to:
The draft notices specify the proposed dataset requirement. In due course Pegasus will publish guidance to explain how customers can reflect any accounting and tax adjustments that may be required to reconcile the quarterly submissions to the final taxable profits for the year.
Open Consultation: Tertiary legislation for Making Tax Digital for Income Tax