![]() There are four notices in total, each made under powers conferred to HMRC by the Income Tax (Digital Requirements) Regulations 2021. In contrast, there were no crowd-pleasers to be found in the MTD for ITSA Notices, which could be read in their entirety in less time than it took the Kittens to butcher Blondie’s timeless cover 'The Tide is High'. ![]() ![]() When they did eventually show, there was at least some entertainment value in their 20-minute performance. Never have I been so disappointed by a late arrival since only ⅔rds of early 2000s pop starlets, Atomic Kitten, bothered to turn up for their headline gig at my University’s Summer Ball. It contained examples, diagrams and clear explanations of what was legislative, and hence came with the force of law, and what was HMRC guidance or recommendation. When first published back in July 2018, the clarity provided by the equivalent MTD for VAT Notice 700/22 was a welcome breath of fresh air, clarifying many outstanding points in relation to functional compatible software, digital links and the use of spreadsheets. HMRC recently released the much-anticipated MTD for ITSA Notices, a document that TaxCalc has long been campaigning for and were promised early sight of six months ago – a promise that never quite came to fruition. ![]() MTD for ITSA Notices: HMRC’s Atomic Kitten ![]()
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