The Government has included proposed legislation in Finance (No.2) Bill 2017, in relation to its Making Tax Digital reforms.

As part of this process, on 13 September 2017, HMRC published a consultation seeking comments on secondary and tertiary legislation relating to income tax and VAT.

Anyone who wishes to comment should send their response to: makingtaxdigital.consultations@hmrc.gsi.gov.uk. The deadline for all responses and comments is 10 November 2017.

The consultation document is available to view here.