HMRC would like to make you aware of the latest version of the Making Tax Digital (“MTD”) roadmap which was issued to software developers last month. The roadmap outlines the current position regarding the delivery of functional application programme interfaces or APIs (an API is a software intermediary that allows two applications to talk to each other) to expand access to MTD for various taxpayers segments. This also indicates when such segments will be able to come in to the MTD services. The Institute continues to engage with HMRC in respect of MTD and will keep members updated via the usual channels.

The accompanying email to software developers highlights that taxpayer who have received a COVID related support payment will not be able to use the MTD for income tax service in 2021/22.

According to HMRC, this was a decision made to prioritise and focus on delivery of long-term core functionality for the service. HMRC continues to work closely with developers in identifying eligible taxpayers to test the service.