The UK tax authority should conduct post-implementation reviews of major tax changes, including its upcoming digital tax filing regime, an independent advisory board said Wednesday.
A review of the Making Tax Digital program could help inform the design of future digital initiatives, the Administrative Burdens Advisory Board, an independent advisory body to His Majesty’s Revenue and Customs, said in its annual report. It supported such reviews “for any and all significant changes to the tax system.”
From April 2026, taxpayers with self-employment or property income within the scope of the MTD regime will be required to keep digital records ...
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