United Kingdom research path · no HMRC approval or integration

Keep Making Tax Digital and compatible software. Improve the retained document lineage.

HMRC Making Tax Digital uses compatible software, digital records and digital links. For Income Tax, quarterly updates are summaries rather than tax returns; for VAT, software integrates through the VAT MTD API. These are distinct workflows and remain authoritative.

Proposed complementary path

1. Compatible software creates and maintains the required digital records.
2. Existing digital links/APIs send quarterly updates, VAT returns or the applicable submission.
3. A UDR records the human-facing filing, notice or evidence package and its revisions.
4. A UDS preserves an exact retained state and references the existing software/authority outcome where available.
5. Corrections or amended records begin new lineage rather than silently replacing the retained final state.

UD is not HMRC-recognised software, does not submit through HMRC APIs and does not prove acceptance or compliance.

Official sources

• HMRC: create and digitally link Income Tax records
• HMRC Developer Hub: VAT MTD API journey
• HMRC: compatible Income Tax software