UK Making Tax Digital (MTD) — Digital Record-Keeping & API Filing
UK Making Tax Digital (MTD) — Digital Record-Keeping & API Filing — 50% covered.
4 requirements · 0 enforced · 4 designed · 0 advisory · 0 deferred.
Source: HMRC's Making Tax Digital regime (VAT Notice 700/22 and the MTD for Income Tax Self Assessment rules) requires in-scope taxpayers to keep digital records, to preserve unbroken 'digital links' between source data and the submitted return, and to file via functional-compatible software through HMRC's MTD API rather than by manual entry. KYE Protocol™ governs whether an AI-generated MTD figure / return may PROCEED to an API submission under a named preparer's authority, with the digital record-keeping and digital-link provenance recorded and replay-provable. KYE does not compute VAT / income tax or file on behalf of the taxpayer. · License: HMRC Making Tax Digital guidance and VAT Notice 700/22 are UK Crown-copyright published guidance; KYE registry cites the obligations for mapping purposes.
By category
| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
|---|---|---|---|---|---|---|
| Digital record-keeping & digital links | 2 | 0 | 2 | 0 | 0 | 50% |
| API filing integrity | 1 | 0 | 1 | 0 | 0 | 50% |
| Preparer authority for submission | 1 | 0 | 1 | 0 | 0 | 50% |
Every requirement → the KYE™ artefact that enforces it
| ID | Title | Status | KYE™ enforcement |
|---|---|---|---|
uk-mtd.digital-record-keeping |
Digital record-keeping of the source data behind an AI-generated figure | designed | rule_packs: kye:rule-pack:tax-governance, kye:rule-pack:accounting-governancedictionaries: internal, internalconstitution_refs: constitution/13-RESILIENCE-LOOP.md |
uk-mtd.digital-links |
Unbroken digital link preserved from source data to submitted figure | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/13-RESILIENCE-LOOP.md |
uk-mtd.api-filing-integrity |
API submission integrity: figure due-diligenced before it is sent to HMRC | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
uk-mtd.preparer-authority-submission |
Named preparer authority & sign-off before an MTD API submission | designed | rule_packs: kye:rule-pack:tax-governanceconstitution_refs: constitution/36-GOVERNEDUI.md |