Editorial Standards

Digital Tax Service publishes independent guidance on HMRC's Making Tax Digital programme. These standards describe how we research, write, source and update that content so readers can rely on it for practical decisions.

Sourcing

Every factual claim about MTD thresholds, deadlines, penalty mechanics, software eligibility or HMRC processes is sourced directly from current GOV.UK publications, HMRC manuals or primary legislation. Each guide carries a Sources panel linking to the underlying HMRC pages.

Accuracy and corrections

Drafts are checked by a second team member before publication. If a reader identifies an error, we correct it within five working days and note material corrections on the page. Time-sensitive content is reviewed at least quarterly and immediately after any HMRC announcement that affects the underlying position.

Independence and disclosure

We are not affiliated with HMRC or GOV.UK and we do not receive commission from any software vendor. Software recommendations are drawn from HMRC's recognised software list and reflect real-world fit for the reader's business size and accounting basis.

Scope and limitations

Content on this site is general guidance, not personal tax advice. Readers with complex circumstances should engage a qualified tax adviser or accountant before acting.