## Making Tax Digital (Mtd)-Income Tax End-To-End (E2E) Customer Journeys V2.0

Rob Speksnijder Senior Digital Service Manager for MTD
*Please do not issue externally without permission from Rob Speksnijder *This document will be updated monthly. Please note that some screenshots may become outdated between versions of this document as design work continues

## Making Tax Digital Contents

•
Introduction
•
Change log
•
Vision
•
High level design
•
Customer journeys
•
Customer support model
•
Business Validation Rules
•
Test scenarios

## Introduction

•
This document is primarily to help software vendors/designers understand how their software will interact with HMRC systems and what it will need to do.
•
Additionally, it covers elements of the service delivered by HMRC to show how the E2E service works in totality.
•
Product owners and business analysts can also use this document to further their understanding of MTD.
# - Document Created And Amalgamated With Sa Vendor Guide

## Vision Vision Mtd Is A Key Part Of The Government'S Plans To Make It Easier For Businesses To Get Their Tax Right First Time And Keep On Top Of Their Tax Affairs.

Every business now has their own digital tax account, and the functionality is being regularly expanded and improved. HMRC's ambition is to become one of the most digitally advanced tax administrations in the world, modernising the tax system to make it more effective, more efficient, and easier for customers to comply with their tax obligations. Keeping records digitally and providing updates to HMRC direct from the software will reduce the amount of avoidable errors businesses currently make (and the cost, uncertainty and worry they face when HMRC is forced to intervene to put things right). This streamlined digital experience will integrate tax into day-to-day business record-keeping, giving businesses confidence that they have got it right and provide them with a view of their tax position in-year. Timetable MTD for VAT will be mandatory for businesses whose taxable turnover is above the VAT registration threshold (currently £85,000) from 1 April 2019. It will remain voluntary for VAT registered businesses below the VAT threshold until 2020 in any event. However, the MTD Income Tax Service is available on a voluntary basis.

## Vision Foundations

1.
Better use of information - customers should not have to give HMRC information that it already has, or that it is able to get from elsewhere (for instance from employers, banks, building societies and other government departments). Digital tax accounts for all, and open APIs, will mean that customers can use their chosen software to check the information that HMRC holds about them at any time to ensure that it is complete and correct; HMRC will use this information to tailor the service it provides for customers.
2.
Tax in real time - Our customers should not have to wait for long periods to know how much income tax they may have to pay. HMRC will collect and process information affecting tax as close to real time as possible, to help prevent errors and stop tax due or repayments owed building up.
3.
A single financial account - At the moment most taxpayers cannot see a single picture of their liabilities and entitlements in one place - we are changing that. By 2020, customers will be able to see a comprehensive financial picture in their digital account, just like they can with online banking.
4.
Interacting digitally with customers - Our customers (and their agents) will be able to interact with HMRC digitally and at a time to suit them. Their digital accounts will present them with an increasingly personalised picture of their tax affairs, with prompts, advice and support through webchat and secure messaging. Digital record keeping software will be linked directly to HMRC systems, allowing customers to send and receive information directly from their software, with nudges and prompts built-in to help them get their tax right.

## High Level Design

•
Around two million small businesses, landlords and the self-employed already use software to manage their affairs. Many are already using apps to regularly record their income and expenses. And so far this year, more than seven million people (around 87%) have filed their Self-Assessment digitally, up from just 39,000 (0.5%) when it was first introduced in 2000.
•
MTD will require businesses to use software to record income and expenditure in close to real time, as soon as business transactions occur. This will be underpinned by a requirement for subscribed businesses to send a summary update (based on up-to-date records) every quarter, or more often if businesses prefer. This will be generated and sent using software or an app.
•
At the end of each business' basis period (or tax year for income from property), they will finalise their profits (or losses) using software and report these to HMRC, making a declaration that the information relating to that income source is correct and complete.
•
The new requirement to keep digital records will not include an obligation to make and store images of invoices and receipts digitally. The digital record would need to include the details of the amount, date and categorisation for each transaction.
•
Software packages will use the Income Tax (MTD) API to supply the summary data to HMRC and receive a tax calculation based on the information provided and information HMRC holds (e.g. employment data). This means our customers can interact directly with our systems and see a near 'real-time' view of their estimated tax position. HMRC doesn't plan to produce its own digital tools and will not endorse any such products produced by anyone else. But we will work closely with and support you to design and develop digital tools that will enable HMRC's customers to comply quickly, easily and securely with their obligations to account for tax digitally. Supporting this key functionality are a range of additional service elements, including Registration, Subscription, Authorisation and Payments. Further details on how these all align can be found in The Customer Journey section.
Customer journeys MTD-Income Tax E2E customer journeys

## Income Tax Business E2E Journey Roadmap Income Tax Agent E2E Journey Roadmap

1.
GOV.UK guidance available
2.
Create an Agent services account
3.
Agent services map existing clients
4.
Agent services get authority from new clients
5.
Customer/agent signs up to MTD for Income Tax
6.
Choose software GOV.UK page available
7.
Customer/agent links software to HMRC
8.
Customer/agent views previously submitted data in software
9.
Customer/agent retrieves obligations in software
10.
Customer/agent submits update in software

11. Customer/agent changes and resubmits previously submitted data 12. Customer views previously submitted data and filing obligations in BTA 13. Customer/agent can receive penalties 14. Appeals process 15. Customer/agent can unsubscribe from MTDfB Income Tax 16. Agent services Income Tax agent/client de-authorisation 17. Agent able to notify their own change of circumstances

## Mtd-Income Tax E2E Customer Journeys

23. Customer/agent notifies change of circumstances 24. Customer views and makes payments in BTA 25. Customer/agent able to submit end of period statement through software 26. Customer/agent able to crystallise their liabilities through software

and agents 19. Customer/agent makes a payment by existing or new Direct Debit method 20. Customer/agent makes a payment (other types) 21. Customer/agent views MTD Payments in software 22. Customer/agent receives a repayment

Income tax business/agent E2E 
journey roadmap
1 - GOV.UK guidance available

## 1 Gov.Uk Guidance Available

We continue to use GOV.UK - the website for the UK government - as our primary way to provide users with guidance on government services and information. Initially, the guidance will:

●
Signpost to a few more detailed, task-based content on GOV.UK (initially: overview of MTD, choose software, sign up, payment options etc)
●
Help build awareness about what MTD means for users and agents
●
Signpost to route for customer support (See Customer Support Model section for further details), including how vendors can get in touch with HMRC teams 
●
Manage users' concerns if not eligible yet, or there's no legal requirement for them yet.
●
Help us (HMRC) manage the messages users need to know about over coming months and years - who is eligible, why signing up early might help you, when this will become mandatory etc.
As we make more functionality live, we'll add more task-based guidance onto GOV.UK to ensure that users can continue their journey. For example, 'Sign up to report your income and expenses' 'Choose software' etc. As MTD becomes more mainstream, we'll look to reduce campaign content / presence. We would like your package to make users aware of the links to the guidance detailed above if they are interested in the service.

## 1 Gov.Uk Guidance Available New Mtd Guide For Businesses

https://www.gov.uk/guidanc e/use-software-to-send-inco me-tax-updates

## 1 Gov.Uk Guidance Available New Mtd Guide For Agents

https://www.gov.uk/guidance/a gents-use-software-to-send-inc ome-tax-updates 

## 1 Gov.Uk Guidance Available New Generic Guide For Getting An Agent Services Account

https://www.gov.uk/guidance /get-an-hmrc-agent-services -account 

## 1 Gov.Uk Guidance Available Https://Www.Gov.Uk/Guidance/Help-A Nd-Support-For-Making-Tax-Digital

New help and support guide which hosts all digital support products for MTD (VAT and ITSA) https://www.gov.uk/guidance /help-and-support-for-makin g-tax-digital 

## Income Tax Agent E2E Journey Roadmap

2 - Create an Agent services account

## 2 Create An Agent Services Account

An agent firm will need to create a single agent services account and connect it to their accounting software. The creation of the account is a one off process that an agent firm will need to complete to enable the firm and its staff to access MTD through this one account and act for their clients. The user journey will be a web screen journey that will be accessible from commercial software or from GOV.UK. The user will be asked to:

●
Create a new Government Gateway (GGW) Agent Services Account which will be the firm's new GGW user Agent ID and password. This will become an agent firm's user ID and password that will be used to access all new HMRC services via accounting software
●
Providing some designatory data about the agent firm, which will held by HMRC
●
Receiving an Agent Service Account Number which is the number that all existing and new clients will be assigned 
Create an Agent services account

## Income Tax Agent E2E Journey Roadmap

2
Create an Agent services account Live page https://www.gov.uk/guidance/get-an-hmrc-agent-services-account 

## Income Tax Agent E2E Journey Roadmap 2 Create An Agent Services Account Income Tax Agent E2E Journey Roadmap

2
Create an Agent services account

## Income Tax Agent E2E Journey Roadmap 2 Create An Agent Services Account Income Tax Agent E2E Journey Roadmap 2 Create An Agent Services Account Income Tax Agent E2E Journey Roadmap 2 Create An Agent Services Account Income Tax Agent E2E Journey Roadmap

2
Create an Agent services account

## Income Tax Agent E2E Journey Roadmap 2 Create An Agent Services Account Income Tax Agent E2E Journey Roadmap

2
Create an Agent services account

## Income Tax Agent E2E Journey Roadmap 2 Create An Agent Services Account Income Tax Agent E2E Journey Roadmap

3 - Agent services map existing clients

## 3 Agent Services Map Existing Clients

Once an agent firm has created an agent service account, they will then link their existing Income Tax clients to the account, so they can view clients' data and submit updates to HMRC, once a client has been subscribed to MTD. The user journey to link their existing Income Tax clients to the Agent Services Account will again be via web screens. The user will be asked to:

●
Sign in with any GGW login details that are currently used to access HMRC online services, to note, if a firm currently has ten GGW login details they will need to complete the activity ten times
●
Input their firm's self-assessment or corporation tax unique tax reference number and the Agent Service Account number and submit. This will then link existing Income Tax clients linked to a particular GGW credential to the new Agent Services Account
We would like your package to make users aware of the links to the service above if they have not already completed this step.

## 3 Agent Services Map Existing Clients Income Tax Agent E2E Journey Roadmap 3 Agent Services Map Existing Clients Income Tax Agent E2E Journey Roadmap 3 Agent Services Map Existing Clients Income Tax Agent E2E Journey Roadmap 3 Agent Services Map Existing Clients Income Tax Agent E2E Journey Roadmap 3 Agent Services Map Existing Clients

Income Tax business/agent E2E 
journey roadmap
4 - Agent services get authority from new clients

## 4 Agent Services Get Authority From New Clients

Once a firm has created a new Agent Services Account, to represent a new client for making tax digital an agent will need to use the authorisation service. This works by allowing an agent to send a digital request to their client. The client will then have the opportunity to accept or reject the request digitally. To add a client:

●
The agent would need to select the URL for adding a client
●
The agent will then need to input known facts about the client they wish to add
●
The agent can then send a direct request to the client
●
The client would then access a digital service, where they would see the pending request. The client would accept or reject the request
●
The agent will be updated with the client's response. If the client has accepted HMRC will disclose the client's MTD data to the agency
We are also looking to deliver functionality to enable the deletion of a client (or the client delete an agency):

●
The client would need to select the URL to delete a client from their client list. This would send an update to HMRC who would stop disclosing information to that agency
●
Over time functionality will be available in a clients digital tax account
4
Agent services get authority from new clients X
Agent services get authority from new clients
4
Agent services get authority from new clients X
4
Agent services get authority from new clients X
4
Agent services get authority from new clients X
4
Agent services get authority from new clients X
4
Agent services get authority from new clients X
4
Agent services get authority from new clients X
4
Agent services get authority from new clients X
4
Agent services get authority from new clients X

## Income Tax Business/Agent E2E Journey Roadmap

5 - Customer/agent signs up to MTD for Income Tax
5a - Sole trader and/or landlord signs up to MTD for Income Tax
5b - Agent acting for a Sole trader and/or landlord signs them up to MTD for Income Tax

## 5 Customer/Agent Signs Up To Mtd For Sa

We have delivered a sign up service enabling existing Income Tax Service users to move into the MTD Service. Any taxpayer wanting to use the software reporting service will have to sign up before first use. Agents are able to sign up an existing client's business. We will develop supporting content that allows a customer to identify whether they need to first register for income tax and then sign up for MTD or just sign up only. The sign up service requests minimal information from the taxpayer (email address, accounting period), reusing information provided as part of identity checking. If an agent has registered for MTD Agent Services and has mapped their relationship to their client then they can sign up a client to the MTD service for income tax.

5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
Only if you have not used your GGW credentials for Self Assessment

5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax

## 5A Sole Trader And/Or Landlord Signs Up To Mtd For Income Tax

If you answer yes to "is this your only source of self employed income" you see "Do you have any other sources of income?" and then go to Terms of Participation.

## 5A Sole Trader And/Or Landlord Signs Up To Mtd For Income Tax

If you answer No you continue in the journey but are not asked for any information related to sole trader income

5a Sole trader and/or landlord signs up to MTD 
for Income Tax
If you answer No you go to "What's the name of your business?"

5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
If you answer No then you manually input dates

5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
Only if you have not used your GGW credentials for Self Assessment

5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax

## 5A Sole Trader And/Or Landlord Signs Up To Mtd For Income Tax

If you answer yes to "is this your only source of self employed income" you see "Do you have any other sources of income?" and then go to Terms of Participation.

## 5A Sole Trader And/Or Landlord Signs Up To Mtd For Income Tax

If you answer No you continue in the journey but are not asked for any information related to sole trader income

5a Sole trader and/or landlord signs up to MTD 
for Income Tax
If you answer No you go to "What's the name of your business?"

5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
If you answer No then you manually input dates

5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5a Sole trader and/or landlord signs up to MTD 
for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
5b Agent acting for a Sole trader and/or landlord 
signs them up to MTD for Income Tax
Income Tax business/agent E2E 
journey roadmap
6 - Choose software GOV.UK page available

## 6 Choose Software Gov.Uk Page Available

HMRC provides information to highlight known software so that businesses and agents can choose the right software for them. There will be a list of known software that are MTD-compatible published on GOV.UK. A business or agent will need to complete authentication with HMRC within their chosen software to obtain their obligation dates from HMRC via an API call. They will be able to enter transactional level information into their record-keeping software for anything relating to business income as a minimum. Software can also provide users with the ability to provide information for non-business income (personal income). HMRC only require that each package made available to customers complies with the Terms of Use https://developer.service.hmrc.gov.uk/api-documentation/docs/terms-of-use which have to be accepted before production credentials are issued.

## 6 Choose Software Gov.Uk Page Available New Guide Listing Software Suppliers For Sending Income Tax Updates

https://www.gov.uk/guidance /software-for-sending-incom e-tax-updates Income Tax business/agent E2E 
journey roadmap
7 - Customer/agent links software to HMRC

## 7 Customer/Agent Links Software To Hmrc

Users of software packages that connect to the HMRC Developer Hub APIs will be required to give their software permission to interact with their data and HMRC. The software user grants the software the authority to interact with HMRC on their behalf - for a set of functions or 'API scopes'. The software must include each scope for which the user must grant permission the authorise call. This is explained in the authorisation section of the Developer Hub: https://developer.service.hmrc.gov.uk/api-documentation/docs/authorisation If the user grants permission the software will receive an authorisation code that can be used to gain an oAuth access token for that user and a refresh token. The access token expires periodically and must be refreshed. After 18 months the access token fully expires and the end user must grant authority again. For an Agent, when connecting software to HMRC, the new GGW user Agent ID which was generated as part of the agent services account journey will be the GGW user Agent ID which needs to be connected. If another ID is attempted to be logged in with, an error message will be presented to the user.

Income Tax business/agent E2E 
journey roadmap
8 - Customer/agent views previously submitted data in software

## 8 Customer/Agent Views Previously Submitted Data In Software

Software may want to retrieve previously submitted returns, for example before making a change software may want to request the last update provided before sending any changes, or if the customer has recently started using your software and you want to retrieve previous returns.

## For Periodic Updates

Using the '**list self employment/property periodic updates'** software can retrieve the list of updates made for that income source, to find the period(s) IDs you are looking for. Then use the period ID to call the  **'Get a self employment/property (FHL or Non FHL) periodic update'** to retrieve information for that update.

## For Annual Updates

Even though you can provide the annual information throughout there is only one period a year for the annual information, You can use the 'get a self employment/property (FHL and Non FHL) annual summary) providing the tax year for the annual period you are looking for.

## 8 Customer/Agent Views Previously Submitted Data In Software

{ "id": "{periodId1}",
"from": "2017-04-06",
    "from": "2017-04-06",
  "to": "2017-07-04",
    "to": "2017-07-04"
  "incomes": {
  },
    "turnover": { "amount": 100.25 },
  {
Example response from List self employment update periods 
    "other": { "amount": 100.25 }
    "id": "{periodId2}",
  },
    "from": "2017-07-05", Example response from get a self employment periodic summary
  "expenses": {
    "to": "2017-10-04"
    "costOfGoodsBought": { "amount": 100.25, "disallowableAmount": 50.25 }, "cisPaymentsToSubcontractors": { "amount": 100.25, "disallowableAmount": 50.25
Please note the property responses follow the same format but data items may vary. Please see API technical documentation for detail 

## 8 Customer/Agent Views Previously Submitted Data In Software

{ "adjustments": { "includedNonTaxableProfits": 500.25, "basisAdjustment": 500.25, "overlapReliefUsed": 500.25,

## Example Response For Requesting The Self Employment Annual Summary.

    "accountingAdjustment": 500.25, "averagingAdjustment": 500.25, "lossBroughtForward": 500.25

## Property Responses Follow The Same Format But Data Items May Vary

Please see API documentation on the developer hub for more detail 
}, "allowances": { "annualInvestmentAllowance": 500.25, "businessPremisesRenovationAllowance" : 500.25, "capitalAllowanceMainPool": 500.25, "capitalAllowanceSpecialRatePool": 500.25, "zeroEmissionGoodsVehicleAllowance": 500.25, "enhancedCapitalAllowance": 500.25, "allowanceOnSales": 500.25,

## Income Tax Business/Agent E2E Journey Roadmap

9 - Customer/agent retrieves obligations in software

## 9 Customer/Agent Retrieves Obligations In Software

Once a business or agent has completed authentication and granted access to the software, the software can then use our APIs to request the information the user has provided at subscription and to find out the user's update obligation dates. The software should then make customers aware of their obligations within the package.

## Actions To Take Are As Follows

●
List all self-employment businesses endpoint - which will provide a list of all the customer's self employment businesses, along with the Business ID which software will need to send anything to HMRC (this is currently limited to one but the functionality to add more will be available later and stated in the Roadmap)
●
Get a self-employment business or Get a UK property Business - which will provide the information HMRC holds for a specific self employment or property business
●
Customers can also find out their obligations for their income source, using the following endpoints
●
Retrieve self-employment business obligations - which will provide obligation dates for all self-employment businesses, including grace period and whether obligations have been met or not (currently in production customers will only be able to see previous, current and next obligations not the obligations for the whole year)
●
Retrieve all UK property business obligations - which will provide obligation dates for their UK property, including grace period and whether obligations have been met or not (currently in production customers will only be able to see, previous, current and next obligations not the obligations for the whole year)

## 9 Customer/Agent Retrieves Obligations In Software

   "id": "{selfEmploymentId}", "accountingPeriod": {
Example response to the list all self employment businesses.

      "start": "2017-04-06", "end": "2018-04-05" },
 
    "accountingType": "CASH", "commencementDate": "2016-01-01", "cessationDate": "2018-04-05", "tradingName": "Acme Ltd.", "businessDescription": "Accountancy services", "businessAddressLineOne": "1 Acme Rd.", "businessAddressLineTwo": "London", "businessAddressLineThree": "Greater London", "businessAddressLineFour": "United Kingdom", "businessPostcode": "A9 9AA" } ]

## 9 Customer/Agent Retrieves Obligations In Software

"obligations": [ { "start": "2017-04-06", "end": "2017-07-05",

Example of the Obligation response that will be provided.

      "due": "2017-08-05", "met": true }, { "start": "2017-07-06",

Please note at the moment in production the response only provides previous obligations and the next one it does not provide a full year but this will be available in the future. 

      "end": "2017-10-05", "due": "2017-11-05", "met": true }, { "start": "2017-10-06", "end": "2018-01-05", "due": "2018-02-05", "met": false }, { "start": "2018-01-06", "end": "2018-04-05", "due": "2018-05-06", "met": false

## Income Tax Business/Agent E2E Journey Roadmap

10 - Customer/agent submits update in software

Businesses, and Agents who represent them, will be required to provide summary level information of their business income and expenses (transactional information to be kept digitally) on a quarterly basis or more often if they choose. The software package will need to convert the transactional information into summary totals for each category (e.g. expenses by category). HMRC has provided the API to enable software to be able to send the summary information to HMRC for each income source and allow HMRC to provide a calculation based on all the information we have received to date. When the update is received, HMRC will check if the submission is coming from an Agent and if that agent is subscribed to agent services. If they are not subscribed to agent services an error will be returned. If the agent is subscribed, HMRC will then check if the agent is authorised to act on behalf of that customer.

The service will include a number of business validation rules to ensure that all submissions are cross validated before being accepted. HMRC cannot however apply these rules without knowing that no further submission APIs will be sent by the customer (for the period being validated). Therefore once all information has been submitted to HMRC for that period, software must use the trigger calculation API to inform HMRC that the user has finished submitting their information. As a response HMRC will provide a calculation ID. Note that this does not mean the customer has to declare that the submissions are 'complete and correct' (i.e. there is no 'accuracy' statement required at this point), only that the customer must indicate that they don't intend to provide any additional information at this point. There is nothing to stop them providing additional information anytime by resubmitting the update period with any changes that have been made to the previous submission.

●
Software will then need to use that calculation ID to use the retrieve calculation API, please note that at busy periods this may take a few minutes.  
The calculation ID response:

●
A 'Year to Date' estimated liability (which will total all period calculations to give an up to date view of the estimated liability)
●
The Delta figure (which will be the difference between the current YTD and previous YTD figure.
●
A breakdown of how the estimated liability has been reached, which will at a minimum be the equivalent to an SA302
●
A forecast figure of what the customers liability is likely to be at the end of the year based on the information provided to date (Please note that customers will not be able to change this forecast figure as it is for information only.)
Software should use that Calculation ID to call the Retrieve a tax calculation API to get the result of the calculation. Software can then call the relevant Get obligations APIs to establish whether or not the customer's' obligation has been met. Please note the obligation can take up to an hour to be confirmed as met. When a customer wants to send an update for a self employment or property business, software will need to provide summary totals for any income or expenses by category (mandatory quarterly) and allowances and adjustments (mandatory annual). Software will need to use the following: endpoints for each relevant source of income.

## For Three Monthly Updates

●
Create a self-employment update period - this creates the update period and enables software to provide the summary totals of income and expenses for that specific self employment business (this could be as little as a day or the whole 3 month obligation period)
●
Create a Furnished Holiday Lettings (FHL) property period - this creates the update period and enables software to provide the summary totals of income and expenses for FHL property income
●
Create a non FHL property update period - this creates the update period and enables software to provide the summary totals of income and expenses for non FHL property income
A customer can provide information as frequently as they like, however there are a couple of validation rules that apply

1.
Each update period cannot overlap the previous one e.g. 
a.
Update 1 - 6th April - 1st May - Accepted
b.
Update 2 - 2nd May - 31st May - Accepted 
c.
Update 3 - 28th May - 6th June - Rejected
"from": "2017-04-06", "to": "2017-07-04", "incomes": {
Example of the Create self employment periodic update with expense broken down.

    "turnover": { "amount": 100.25 }, "other": { "amount": 100.25 } }, "expenses": { "costOfGoodsBought": {
Example of the create self employment periodic update with consolidated expenses.

      "amount": 100.25, "disallowableAmount": 50.25 }, "cisPaymentsToSubcontractors": { "amount": 100.25, "disallowableAmount": 50.25 }, "staffCosts": { "amount": 100.25, "disallowableAmount": 50.25
For property the structure is the same but the fields required can be different For full details see the documentation Income Tax (MTD) documentation on the developer hub. 

 "from": "2017-04-06", "to": "2017-07-04", "incomes": { "turnover": { "amount": 100.25 }, "other": { "amount": 100.25 } }, "consolidatedExpenses": 100.25

For annual updates these are mandatory annually but we have provided the functionality for customers to provide information more frequently if they choose.

●
Update a self employment annual summary - this enables the customer to provide any information about allowances and adjustments they might want to provide during the year to get a more accurate calculation
●
Update a non FHL property business annual summary - this enables the customer to provide any information about allowances and adjustments they might want to provide during the year to get a more accurate calculation
●
Update a FHL property business annual summary - this enables the customer to provide any information about allowances and adjustments they might want to provide during the year to get a more accurate calculation

## Checking If An Obligation Has Been Met

Once the customer has finished sending all the information for that period and you have retrieved the calculation. You can then check whether the customer's obligations have been met. Please note it can take up to an hour for the results to be confirmed.

{ "adjustments": { "includedNonTaxableProfits": 500.25, "basisAdjustment": 500.25, "overlapReliefUsed": 500.25, "accountingAdjustment": 500.25, Example of update a self employment business annual summary allowances and adjustments 
    "averagingAdjustment": 500.25, "lossBroughtForward": 500.25, Property follows the same structure but with some different data items 
"allowances": {
For more details please look at the Income Tax (MTD) API on the developer hub
    "annualInvestmentAllowance": 500.25, "businessPremisesRenovationAllowance": 500.25, "capitalAllowanceMainPool": 500.25,

{ "incomeTaxYTD": 1000.25, "incomeTaxThisPeriod": 1000.25,
{
  "payFromAllEmployments": 200.22,
  "taxYear": "2017-18"

## Example Of Trigger Calculation Request

  "benefitsAndExpensesReceived": 200.22,
}
  "allowableExpenses": 200.22, "payFromAllEmploymentsAfterExpenses": 200.22, "shareSchemes": 200.22, "profitFromSelfEmployment": 200.22,

## Example Of Calculation Response

  "profitFromPartnerships": 200.22, "profitFromUkLandAndProperty": 200.22, "dividendsFromForeignCompanies": 200.22, "foreignIncome": 200.22, "trustsAndEstates": 200.22, "interestReceivedFromUkBanksAndBuildingSocieties": 200.22, "dividendsFromUkCompanies": 200.22, "ukPensionsAndStateBenefits": 200.22,

## Income Tax Business/Agent E2E Journey Roadmap

11 - Customer/agent changes and resubmits previously submitted data

## 11 Customer/Agent Changes Data For A Previously Submitted Period

If a customer wants to make an change to the data that was included in  a previously submitted update software should use the following endpoints 

●
For quarterly updates - Amend a self-employment periodic update or Amend an (FHL or Non FHL) property periodic update 
●
For Annual updates - use the same endpoints - Amend a self-employment annual summary or Amend an (FHL or Non FHL) property business annual summary 
For all quarterly updates including self employment, FHL property business and non-FHL property business - 

●
software will have to resubmit the new summary totals for the specific update period (i.e. the dates of the update period have to match exactly)
●
When a business resubmits an update period, the software will have to use the trigger calculation API and follow the same process as the submitting an update period process. 

## Note: Any Changes That Are Made Before The Customer Has Crystallised Is Not A Formal Amendment.

For all changes to annual summary updates including Self employment, FHL property business and non-FHL property business - 

●
Software will have to resubmit any changes to the summary totals for income source. The nature of this obligation means there is no need to create separate update periods. 
●
Where a business resubmits an annual summary update, previous figures that have been submitted **must** be sent again as well as any additional information. A zero or Null will overwrite any information previously provided.
●
 the software will have to use the trigger calculation API and follow the same process.  

## 11 Customer/Agent Changes Data For A Previously Submitted Period

No Examples as they are the same as the create an update period. However a couple of key points to remember for changing previously submitted updates

1.
Changes to periodic updates - the update period you are trying to change **Must** match the original update period exactly or it will be rejected.
2.
Changes to Annual updates - All figures previously supplied **must** be provided again, a Zero or a Null will over right any previously submitted information. 

## Income Tax Business E2E Journey Roadmap 12 Customer Views Previously Submitted Data And Filing Obligations In Bta

HMRC believe that some may wish on occasion to view information regarding their income tax for assurance purposes, this may also include any previous updates that have been submitted. We would therefore encourage vendors to make available within software products as many suitable features as possible to meet user needs. Vendors can also direct users to visit their Business Tax Account to view certain information. Please find the log in page below: https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account. From 14 August 2017, a user who has signed up for MTD and agreed to report using their third party software, can choose to log into Business Tax Account and view information such as; obligation periods, year-to-date income tax calculation and end-of-year forecasted tax liability. The vision is that the Business Tax Account will have have further features and iterations based on user feedback and needs. Future features will also enable users to have a statement view, view a change of circumstance, along with linking off to make a card payment. The Business Tax Account uses public-facing API's to display the following information:

●
Reporting obligations, and their status, per income source.
●
Tax estimates
●
Year-to-date income tax calculation
●
End-of-year forecasted tax liability
User Research will continue and further iterations will be made, this will enhance the functionality of the Business Tax Account and help to improve the user's experience. This will mean using both micro services and API's.

# 12 Customer Views Bills, Report Deadlines And Estimates Within Bta

## View Income Tax Bills Within Bta View Your Income Tax Estimate Within Bta

Income Tax business/agent E2E 
journey roadmap
13 - Customer/agent can receive penalties

## 13 Customer/Agent Can Receive Penalties

Existing penalties and notification methods will remain in place for service users. Further information can be found here https://www.gov.uk/self-assessment-tax-returns/penalties.

Income Tax business/agent E2E 
journey roadmap
14 - Appeals process

## 14 Appeals Process

The existing process for Appeals will remain in place. Further details can be found here https://www.gov.uk/tax-appeals/penalty. 

Income Tax business/agent E2E 
journey roadmap
15 - Customer/agent can unsubscribe from MTD Income Tax

## 15 Customer/Agent Can Unsubscribe From Mtd Sa

There is currently a manual process in place whereby a Customer/Agent can contact the HMRC helpline to notify their requirement to unsubscribe from the service. In the event that the customer continues to be Income Tax registered, if necessary Income Tax returns can be submitted manually. In time the manual process will be replaced by a user interface.

Income Tax business/agent E2E 
journey roadmap
16 - Agent services Income Tax agent/client de-authorisation

## 16 Agent Services Income Tax Agent/Client De-Authorisation 16 Agent Services Income Tax Agent/Client De-Authorisation 16 Agent Services Income Tax Agent/Client

de-authorisation

## 16 Agent Services Income Tax Agent/Client De-Authorisation Income Tax Agent E2E Journey Roadmap

17 - Agent able to notify their own change of circumstances 

## 17 Agent Able To Notify Their Own Change Of Circumstances

This will initially be the usual process, which can be used to remove the agent reference number and Government Gateway (GGW) enrolment (HMRC-AS-AGENTS). The scenario where this is needed is when an agency firm ceases trading. If an agency no longer wants to participate in MTD they can stop using their GGW ID. We are currently working to include a UI for this journey as part of the wider change of circumstances solution.

Income Tax business/agent E2E 
journey roadmap
18 - Subscription service available for businesses and agents

## 18 Subscription Service Available For Businesses And Agents

We will deliver a subscription service that will allow new self-employed businesses and landlords to subscribe for income tax and sign up to the MTD Service; using software and providing quarterly updates from the start of their business lifecycle. This will not be mandatory and if not chosen, existing subscription services will remain. The service will request information about the business (eg name, address, contact details, start of business) and the self-employed person or landlord running it (eg name, home address, date of birth, National Insurance number). Following successful subscription the customer will be informed of their update deadlines. For the MTD-Income Tax release this will mean that self-employed and landlords will have to go through the Personal Identity Check when subscribing. The Check is the same process shown to users on the Personal Tax Account today, and uses information HMRC holds on the individual. HMRC will provide subscription as an online service through Gov.uk, enabling software developers to provide links to the service in software. Once an agent has subscribed for Agent Services and either linked an existing client or added a new one, they will be able to subscribe a new business as self employed or a landlord (or both) and sign them up to the MTD Income Tax service. This will be a service available on GOV.UK. The service is currently in development and is expected in the summer of 2018. It will be a relatively straightforward service that captures key data about the business e.g. name, address. As analysis completes we will provide details. 

18  Subscription service available for businesses and agents

## 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents

If you answer yes to "Is this your only source of self employed income" you see "When was your property available to rent?" and then go to Terms of Participation.

## 18 Subscription Service Available For Businesses And Agents

If you answer No you continue in the journey but are not asked for any information related to sole trader income

## 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents

18 Subscription service available for businesses and agents 18 Subscription service available for businesses and agents 18 Subscription service available for businesses and agents

## 18 Subscription Service Available For Businesses And Agents

18 Subscription service available for businesses and agents

## 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents

18 Subscription service available for businesses and agents

## 18 Subscription Service Available For Businesses And Agents

18 Subscription service available for businesses and agents

## 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents 18 Subscription Service Available For Businesses And Agents

18 Subscription service available for businesses and agents

## Income Tax Business/Agent E2E Journey Roadmap

19 - Customer/agent makes a payment by existing or new Direct Debit method

## 19 Customer/Agent Makes A Payment By Existing Or New Direct Debit Method

HMRC would like vendors to present messages to Business users at key points in their journey that give them the option to make payments ahead of any obligation date to help spread the cost. Likewise we will help deliver functionality that allows vendors to make users aware of payment dates. There are multiple ways to make a payment for the Self Assessment regime, so we have listed them all on GOV.UK at https://www.gov.uk/pay-self-assessment-tax-bill and advise vendors in their messaging to ask customers to visit that link so the customer can make a payment in the method that best suits them. With the arrival of MTD-Income Tax the contents of this GOV.UK page are subject to change. Likewise the URL may change in which case we will update the link above. In order for a Business to see what previous payments they have made to HMRC, we would like vendors to present messages at key points in their journey that encourage them to visit their Business Tax Account. The login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account and we advise vendors in their messaging to ask customers to visit that link.

## 19 Customer/Agent Makes A Payment By Existing Or New Direct Debit Method

Customers can pay their tax bill by direct debit, making it easy and convenient to pay. HMRC is delivering functionality for customers to set up direct debit instructions to pay tax when it becomes due. Customers may also set up a regular payment plan to ensure funds are available when tax becomes due. These services will be available when a customer first subscribes to HMRC's tax services, and at any time after a customer has been subscribed through their digital tax account.  Access to the services will be via the customer's digital tax account. The login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account and we advise vendors in their messaging to ask customers to visit that link.

## Income Tax Business/Agent E2E

journey roadmap
20 - Customer/agent makes a payment (other types)

## 20 Customer/Agent Makes A Payment (Other Types)

HMRC would like vendors to present messages to Business users at key points in their journey that give them the option to make payments ahead of any obligation date to help spread the cost. Likewise we will help deliver functionality that allows vendors to make users aware of payment dates. There are multiple ways to make a payment for the Self Assessment regime, so we have listed them all on GOV.UK at https://www.gov.uk/pay-self-assessment-tax-bill and advise vendors in their messaging to ask customers to visit that link so the customer can make a payment in the method that best suits them. With the arrival of MTD Income Tax the contents of this GOV.UK page are subject to change. Likewise the URL may change in which case we will update the link above. In order for a Business to see what previous payments they have made to HMRC, we would like vendors to present messages at key points in their journey that encourage them to visit their Business Tax Account. The login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account and we advise vendors in their messaging to ask customers to visit that link.

## 20 Customer/Agent Makes A Payment (Other Types)

Customers can make payments through their bank, either offline or via online banking. The payment details, including the HMRC bank account, and the correct reference numbers to use will be available via the following link: https://www.gov.uk/pay-self-assessment-tax-bill 

## Income Tax Business/Agent E2E

journey roadmap
21 - Customer/agent views MTD Payments in software

## 21 Customer/Agent Views Mtd Payments In Software

Customers will be able to view payments made to HMRC in software, further details to follow.

Income Tax business/agent E2E 
journey roadmap
22 - Customer/agent receives a repayment

## 22 Customer/Agent Receives A Repayment

HMRC will identify repayment claims submitted via software. Customers awaiting repayment can track claims through a Repayment Tracker to be made available through the customer's digital tax account. The login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account and we advise vendors in their messaging to ask customers to visit that link. HMRC will make repayments to customers electronically wherever possible. They are encouraged to provide HMRC with bank account details, and to keep them up to date to ensure rapid repayment of amounts due. We would like vendors to provide regular messages in software to remind customers to check and update the details HMRC holds. Updates can be made through a customer's digital tax account - https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account Income Tax business/agent E2E 
journey roadmap
23 - Customer/agent notifies change of circumstances

## 23 Customer/Agent Notifies Change Of Circumstances

In time a user interface on the Business Tax Account will allow businesses to update their circumstances, until then they should call the helpline. When the user interface is delivered, HMRC would like vendors to present messages to business users regularly to remind them to check and update their details with HMRC. They will then be able to do that by visiting their Business Tax Account. The login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account, and by visiting that link businesses will be able to update a range of information, including addresses, telephone numbers, e-mail and business type.

## Income Tax Business E2E Journey

roadmap
24 - Customer views and makes payments in BTA

## 24 Customer Views And Makes Payments In Bta

HMRC would like vendors to present messages to Business users at key points in their journey that give them the option to make payments ahead of any obligation date to help spread the cost. Likewise we will help deliver functionality that allows vendors to make users aware of payment dates. There are multiple ways to make a payment for the Self Assessment regime, so we have listed them all on GOV.UK at https://www.gov.uk/pay-self-assessment-tax-bill and advise vendors in their messaging to ask customers to visit that link so the customer can make a payment in the method that best suits them. With the arrival of MTD-Income Tax the contents of this GOV.UK page are subject to change. Likewise the URL may change in which case we will update the link above. In order for a Business to see what previous payments they have made to HMRC, we would like vendors to present messages at key points in their journey that encourage them to visit their Business Tax Account. The login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account and we advise vendors in their messaging to ask customers to visit that link.

## Income Tax Business/Agent E2E Journey Roadmap

25 - Customer/agent able to submit end of period statement through software

## 25 Customer/Agent Able To Submit End Of Period Statement Through Software

This is the process that allows the customer to finalise the profit or loss for any one source of business income. An EOPS must be completed for each source of business income the taxpayer has (just as, the current Income Tax process for the SA103 and 105 schedules)  So, if e.g. a customer has one self-employment business and one property business then they will have to complete two EOPS. The EOPS relates to the accounting period/basis period for each source of business income and cannot be completed before the end of that period. However the customer does not need to complete it until 31st January Year 2. Please note in the future we will look to provide obligation dates for the whole year. The process will take into account all the periodic and annual data already provided by the customer throughout the year. The customer should make sure they are happy with the information they have already provided and add any additional information they have.  This is likely to include tax and accounting adjustments and allowances or reliefs. Software should play back to the customer the information listed below this can either be totalled up by software, but HMRC have provided APIs for you to get it from us as well (Business Income Source Summary (BISS) for SE or property)

●
Total Business Income 
●
Total Expenses 
●
Business Net Profit
●
Business Net Loss 
●
Total Additions to net profit or deductions to net loss 
●
Total Deductions to net profit or additions to net loss 
●
Accounting Adjustments 
●
Taxable Profit 
●
Taxable Loss

## 25 Customer/Agent Able To Submit End Of Period Statement Through Software

This information must be shown to the customer for them to confirm it is complete and correct for that source of business income before they send the declaration.  **Note** - The Business Income Source Summary APIs are now available.   However you could opt to create this information within your package. HMRC just needs the declaration to confirm the customer has seen it. Note - the Declaration is the only mandatory new API for this process, the exact text HMRC requires you to playback is below  

## Declaration For Self Employment Eops

I confirm that I have reviewed the information provided to establish the taxable profits for the relevant period ending in <*insert tax year*> together with the designatory data provided for that period and that it is correct and complete to the best of my knowledge. I understand that I may have to pay financial penalties or face prosecution if I give false information.

## Declaration For Property Eops

"I confirm that I have reviewed the information provided to establish taxable profits for the relevant period ending in <*insert tax year*> together with the designatory data, including details of the properties for that period and that it is correct and complete to the best of my knowledge. I understand that I may have to pay financial penalties or face prosecution if I give false information."

## 25 Customer/Agent Able To Submit End Of Period Statement Through Software Making Changes To Previously Submitted Data During And After An End Of Period Statement Declaration

●
If the information the customer has previously provided relating to that source of business income is not correct or complete (e.g. the previous information provided fails further validation or a periodic update is missing) then the EOPS declaration will be rejected and the changes must be made to any relevant periodic or annual summaries, then follow the existing process of submitting updates and triggering the calculation before attempting the declaration again. 
●
If after the customer has completed their EOPS declaration, they need to revise any of the data relating to that source of business income  then they must make the change to the relevant periodic or annual summaries, then follow the existing process of submitting updates and triggering the calculation.

## Note: Making Changes To Data For Previously Submitted Periods Is Covered In Section 11 Of This Document Income Tax Business/Agent E2E Journey Roadmap

26 - Customer/agent able to crystallise their liabilities through software

## 26 Customer/Agent Able To Crystallise Their Liabilities Through Software Crystallisation

This is the process that allows the customer to finalise their tax position, for any one tax year, taking into account all sources of chargeable income and gains, whether business income or otherwise. In other words, this process will bring together all the data that a taxpayer needs to provide to HMRC in order to reach their final tax liability for a specific year. It is also the process by which most formal claims for reliefs and allowances and any elections will be made, where these were previously included within a Self Assessment tax return. Customers will also be able to tell us at this point (subject to the existing limits) how they wish any losses available to them to be treated. 

## Before Crystallisation

The customer must have completed any EOPS for each source of business income equired for that tax year and provided information relating to any other income, expenses, allowances or adjustments they may have. 

## 26 Customer/Agent Able To Crystallise Their Liabilities Through Software

Software should also prompt their customers to make sure they have considered the following potential additional income sources (this functionality will be provided through

●
APIs over the next year)
●
Any income from bank/building society interest 
●
Any income from dividends
●
Any gift aid contributions they have made
●
Any pension contributions 
●
Any pension income
●
Capital Gains
●
Income from employment
●
Additional information (currently provided on the SA101)
●
Any income from partnerships
●
Any income from trusts 
●
Any Foreign income 
Note: basically any information currently provide via the existing Self Assessment process

## 26 Customer/Agent Able To Crystallise Their Liabilities Through Software When The Customer Is Ready To Crystallise

The software will have to let HMRC know that the customer is ready to crystallise. You can do this by calling the Intent to crystallise API. This will start the crystallisation process in HMRC. It will trigger the business validation rules and generate a final liability calculation. The **intent to crytallise** response will include a calculation ID (similar to the trigger calculation endpoint) software will then have to retrieve the calculation, using the Retrieve a Tax Calculation endpoint to get the calculation output. The Calculation output provides a summary of each income source (e.g. self-employment, UK Property, UK bank and building society interest, etc.), plus a breakdown of allowances and reliefs applied, and a breakdown of the income tax and NIC payable.) broadly the equivalent of the current SA302. Once software has called the intent to crystallise API,  this will trigger a final liability calculation and software will receive a calculation ID. The customer must review the information provided in this calculation and confirm it is complete and correct by sending the declaration. If the customer thinks the calculation is incorrect as a result of incorrect data, they can go back and change any incorrect information they have provided. Once they have done this software will have to call the 'intent to crystallise' API again to generate a new final liability. If the customer does not agree with the calculation based on rules HMRC have used then they will still need to declare against this calculation and follow the existing process to challenge the calculation. If a software vendor identifies what they feel could be a technical  issue with the Tax calculation API, please contact the SDS Team immediately.

## 26 Customer/Agent Able To Crystallise Their Liabilities Through Software

Once a customer is happy with all the information they will have to agree a declaration and send it to HMRC. 

The Declaration "Before you can submit the information displayed here in response to your notice to file from HM Revenue & Customs, you must read and agree the following statement by  (software to decide how you manage the actual declaration e.g. tick box, click confirm button etc)
The information I have provided is correct and complete to the best of my knowledge and belief If you give false information you may have to pay financial penalties and face prosecution."
Software **Must** send the calculation ID that matches the calculation the customer is declaring against with the declaration. If a customer wants to make any changes following crystallisation they have 12 months from the statutory filing date to do this (the statutory filing date is 31 January following the end of the tax year, or 3 months from receipt of a Notice to File by the taxpayer whichever is the later). As with the current process the customer will make changes to the relevant information in software and resubmit the relevant periodic or annual updates, and follow the same process of triggering the calculation, they will not have to re-declare. Note: any changes made following crystallisation will be a formal amendment under section 9ZA TMA 1970 

## Customer Support Model Customer Support Model

The Customer Support Model guides HMRC Customers to the most appropriate support. This may be provided by HMRC or the software vendor depending on the issue. The support offering for ITSA customers includes guidance on GOV.UK, webchat, support links on all HMRC UI pages, and telephony support. Three live service customer journeys have been highlighted below as illustrative examples of typical support requests. For testing services HMRC will directly support you and customers through the process

## Customer Has General Enquiry About Making Tax Digital For Business

Customer has 
general enquiry 
Refer to GOV.UK
about MTD

## Customer Has Software Support Enquiry (Software Developer Only Route,  Not For Customers)

Customer has 
Is this an in house 
Resolving using 
software support 
issue?
normal processes
enquiry
Is it an HMRC API 
issue?
Developer Support 
Refer to GOV.UK 
Yes
Is it a tax query / 
help pages for 
MTD question?
guidance

## Customer Support Model

Customer requires further advice from HMRC

## Customer Support Model - Gov.Uk Pages

The page below lists the current guidance available on GOV.UK for the Income Tax service. This list will be iterated as additional content is released.

| Page Title                                                                  | Page URLS                                                                  | Description                                 |
|-----------------------------------------------------------------------------|----------------------------------------------------------------------------|---------------------------------------------|
| https://www.gov.uk/guidance/use-software-to-send-income-tax-updates         | MTD guide for Businesses                                                   | Use software to send Income Tax             |
| updates                                                                     |                                                                            |                                             |
| https://www.gov.uk/guidance/software-for-sending-income-tax-updates         | Guide listing software suppliers                                           | Software for sending Income Tax             |
| updates                                                                     |                                                                            |                                             |
| Get an HMRC agent services account                                          | https://www.gov.uk/guidance/get-an-hmrc-agent-services-account             | Generic guide for Agent Services account    |
| Service availability page for MTD ITSA service                              | https://www.gov.uk/government/publications/use-software-to-send-income-tax |                                             |
| -updates-service-availability-and-issues                                    |                                                                            |                                             |
| Use software to send Income Tax                                             |                                                                            |                                             |
| updates: service availability and                                           |                                                                            |                                             |
| issues                                                                      |                                                                            |                                             |
| Self Assessment Contact us page                                             | Self Assessment: Contact us page                                           |                                             |
| https://www.gov.uk/government/organisations/hm-revenue-customs              |                                                                            |                                             |
| /contact/self-assessment                                                    |                                                                            |                                             |
| MTD Guuide for Agents                                                       | Agents: use software to send Income                                        |                                             |
| Tax updates                                                                 |                                                                            |                                             |
| https://www.gov.uk/guidance/agents-use-software-to-send-income-tax-update   |                                                                            |                                             |
| s                                                                           |                                                                            |                                             |
| Service availability page for Agents Service account service                | Agent services account: service                                            |                                             |
| availability and issues                                                     |                                                                            |                                             |
| https://www.gov.uk/government/publications/agent-services-account-service-a |                                                                            |                                             |
| vailability-and-issues                                                      |                                                                            |                                             |
| HMRC online services for agents                                             | https://www.gov.uk/government/collections/hmrc-online-services-for-agents  | Collection page for agents online services. |
| https://www.gov.uk/guidance/client-authorisation-an-overview                | Guidance on Agents becoming authorised to deal with HMRC                   | Agent authorisation to deal with            |
| HMRC                                                                        |                                                                            |                                             |
| Agents: Contact us page                                                     | Agents - Contact us page                                                   |                                             |
| https://www.gov.uk/government/organisations/hm-revenue-customs              |                                                                            |                                             |
| /contact/agent-dedicated-line-self-assessment-or-paye-for-individuals       |                                                                            |                                             |

## Business Validation Rules Business Validation Rules

Business Validation Rules (BVRs) are data integrity or data quality checks applied to business information content submitted by third-party applications via the MTDfB Software APIs. These are rules that contain a formula or expression that evaluates the data in one or more predetermined business fields and returns a value of "True" or "False They are distinct from technical validation rules which check syntax, structure and data types to prevent corrupt, incomplete or badly-formed data entering the estate. BVRs ensure that customer-supplied information is self-consistent, meaningful, within expected bounds and as complete as it needs to be. If customer-supplied information violates a BVR it may result in an error or a warning. One or more errors will result in the failure of the associated API call and rejection of all the data content (as would any technical validation rule failure). Warnings will typically require the customer to take remedial action at a later point to avoid potential errors in future. HMRC may also advise software vendors to provide vendor only warnings, these are similar to nudges and prompts that would normally be delivered by HMRC service for a taxpayer. These should enhance the customers journey and increase accuracy of the submissions before they have been sent to HMRC - but will not be checked by HMRC's back end systems synchronously.

## Test Scenarios

Please contact us with any queries...

Rob Speksnijder - Senior DSM for MTD at robert.speksnijder@hmrc.gsi.gov.uk