Taxes Citation, commencement and interpretation 1 1 These Regulations may be cited as the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 and come into force on 19th March 2019. 2 In these Regulations— “program” means a software program or a set of compatible software programs; “relevant ancillary metadata” means the set of metadata defined by the Commissioners under regulation 2(2); “relevant software” means a program the functions of which include— providing information to the Commissioners in electronic form, including returns in an electronic form, information from electronic records or other information relevant to a person’s tax liability, and receiving information from the Commissioners, in electronic form, in relation to these matters; “software supplier” means a person who— develops (or procures the development of), and supplies, a program designed to be used as relevant software, whether or not it is also designed to be used for any other purpose, and “software supplier’s program” is to be construed accordingly; “tax information” means information required or authorised to be delivered to the Commissioners by or under legislation relating to a taxation matter. Obligation on software suppliers: relevant ancillary metadata 2 1 In this regulation, “metadata” means data relating to the use and characteristics of— a software, and b devices used to run software, including software and devices which are used to deliver tax information. 2 The Commissioners may by specific or general direction define the set of metadata receipt of which they consider necessary for the purpose of ensuring the authenticity and security of a delivery to them through relevant software of tax information. 3 1 The obligation in paragraph (2) applies to a software supplier each time a person uses the software supplier’s program (whether on its own or in conjunction with another program) to deliver tax information to the Commissioners. 2 The software supplier must ensure that the program operates so that it— a collects, and b delivers to the Commissioners, the relevant ancillary metadata. 3 The software supplier’s obligation under paragraph (2) is subject to paragraph (4). 4 The program is not required to collect or deliver relevant ancillary metadata to the extent that the person using it to deliver tax information to the Commissioners has blocked the collection of, or manipulated, such metadata. 5 The delivery of relevant ancillary metadata mentioned in paragraph (2)(b) must be made at the same time as the delivery of the tax information. 6 The Commissioners may by specific or general direction make further provision as to— a the manner of the collection of relevant ancillary metadata mentioned in paragraph (2)(a), including the required standard of accuracy, and b the electronic form to be taken by the delivery of relevant ancillary metadata mentioned in paragraph (2)(b). Penalty for non-compliance with relevant ancillary metadata obligation 4 1 Subject to paragraph (2), a software supplier who fails to comply with regulation 3(2) is liable to a penalty of £3,000. 2 A software supplier shall not be liable to more than one penalty under paragraph (1) in relation to each of the software supplier’s programs in any period of 12 months. 3 Subject to paragraphs (4) to (6), paragraphs 45 to 49 of Schedule 36 to the Finance Act 2008 (procedure etc for penalties) apply to a penalty under paragraph (1) as they apply to a penalty under paragraph 39(1)(a) of that Schedule for failure to comply with an information notice. 4 Paragraph 46 of that Schedule applies as if— a the words “subject to sub-paragraph (3)” in sub-paragraph (2), and b sub-paragraph (3), were omitted. 5 Paragraph 47 of that Schedule applies as if— a the word “or” at the end of sub-paragraph (a), and b sub-paragraph (b), were omitted. 6 Paragraph 48 of that Schedule applies as if sub-paragraph (4) were omitted. Melissa Tatton Justin Holliday Two of the Commissioners for Her Majesty’s Revenue and Customs 25th February 2019