Original document : https://www.gov.uk/government/publications/direction-under-regulation-22-of-the-delivery-of-tax-information-through-software-ancillary-metadata-regulations-2019-si-2019360

Change description : 2025-04-16 13:51:00: The Directions under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360) have been updated. [Policy papers and consultations]

Showing diff : 2024-03-14 11:29:53.800284300 +00:00..2025-04-16 12:51:26.515360633 +00:00

Policy paper

Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360)

The direction specifies the fraud header information that Making Tax Digital for VAT software will need to collect and deliver to HMRC along with tax information.

Update history

2025-04-16 13:51
The Directions under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360) have been updated.

2024-03-14 11:29
The Directions under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360) have been updated.

2024-02-08 13:55
Information has been updated to allow compliance data for cyber security prevention from third party software on tax returns to be received.