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This collection contains information about Making Tax Digital for agents and stakeholders. It includes:

• Making Tax Digital for Income Tax and penalty reform legislation
• tax information, impact and technical notes
• policy papers
• research and evaluation reports for Making Tax Digital for Income Tax and VAT

You can find guidance about using Making Tax Digital for Income Tax.

Making Tax Digital for Income Tax legislation

The current Making Tax Digital for Income Tax legislation consists of:

• primary legislation which sets out the main framework in the , updated in March 2026

• secondary legislation which gives more details on the design of the system in , updated in March 2026

• tertiary legislation updated in March 2026 — Making Tax Digital for Income Tax update direction and digital record-keeping direction

Penalty reform legislation

Primary legislation about the new penalties covers:

• consequences for missing a submission deadline in
• consequences for deliberately failing to make a return in
• consequences for late tax payments in
• how the new penalties apply to customers that voluntarily join Making Tax Digital for Income Tax in

Secondary legislation about the new penalties covers:

• further detail on the new penalties, for customers that voluntarily join Making Tax Digital for Income Tax in 
• how penalties work when tax remains unpaid in