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.

• From: HM Revenue & Customs
• Published: 29 March 2019
• Last updated: 14 March 2024 — See all updates

Documents

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

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Details

The direction sets out the metadata required under the legal obligation on software suppliers (under the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019, S.I. 2019/360), to make sure their products that use the Making Tax Digital for Income Tax Self Assessment (ITSA) and VAT application programming interfaces (APIs) capture and transmit all available fraud header information along with taxation information that it relates to.

This information must be sent to HMRC systems electronically from the products that taxpayers use. This applies to Making Tax Digital for ITSA and VAT APIs.

Published 29 March 2019
Last updated 14 March 2024 + show all updates

1. 14 March 2024

   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.

2. 8 February 2024

   Information has been updated to allow compliance data for cyber security prevention from third party software on tax returns to be received.

3. 6 January 2021

   The Commissioners Directions have been updated to include 3 new and 2 amended fraud prevention headers which are mandated from 6 July 2021. Added details under each fraud prevention header on the connection methods available to send fraud header prevention data to HMRC.

4. 29 March 2019

   First published.