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Making Tax Digital ITSA & VAT Delivery Roadmap July 2021

What this Roadmap tells you

This roadmap sets out our anticipated schedule for future API releases. It also provides details of releases relating to the service delivered via other mechanisms, such as a User Interface.

What is a ‘frontend’ API?

A frontend API is an API that will allow integration of various API endpoints into your software.

What can it do?

In ‘Sandbox’ it will allow you to test the experience a customer would have using this functionality by sending back test responses that mimic the real customer environment. It will not work for real customers until the API is in ‘Production’ and HMRC ‘backend’ functionality is available.

What is the ‘backend’ functionality

This is the functionality developed in HMRC which allows API endpoints to be integrated into your software to call up a customer’s information (or update a customer’s record) required to complete certain transactions.

This could include, verifying a customer’s details, in which case a request would be sent to HMRC and our ‘backend’ function would check whether the Customers information is correct. This would also be the way customers would send HMRC their updates, through the frontend API in your software, to the backend function in HMRC which would update their records.

When will the backend functionality be available?

The ‘backend’ functionality is being developed in parallel with the frontend APIs and their end points. We show on this roadmap when frontend APIs will be available in ‘Sandbox’ or ‘Production’ that can connect to backend functionality.

What is “Controlled Go Live”?

Before releasing functionality to all our customers we will conduct testing on it with limited customer numbers. This period is referred to as “controlled go live” or Private Beta.

Keep up to date with changes to the APIs in sandbox and production with our new changelogs and get notifications when there are changes by subscribing to the relevant RSS feed using RSS reader.

For VAT, no future releases are planned but you can check on the status of VAT with these links:

Current Endpoint Functionality in Test and Live

Keep up to date with changes to Current Endpoint Functionality in Test and Live by reviewing the API Documentation on the Developer Hub.

ITSA Future Deliverables - Date due: December 2021

Function Part of Quarterly Updates Can be used within 1 year Change(s) Details
As is interest No Yes New endpoint This will enhance the view of a customer account to include interest being charged on any outstanding liability or late payment.

New endpoints will be added to the Self Assessment Accounts API.

Target date to Sandbox August 21
Employment coded out No No New endpoints This will allow a customer with employment income to request that they do not want their self-assessment liability coded out.

They can also request a debt from a previous year to be coded out. New endpoints have been added to the Self Assessment Accounts API.

Target date to Sandbox June 21
Capital Gains Tax No Yes New API This will allow a customer to report a Capital gain.

Target date to Sandbox August 21
Marriage Allowance No Yes New API This will enable a customer to transfer unused personal allowance to their spouse or partner.

Target date to Sandbox August 21

ITSA Future Deliverables - Date due: End of April 2022

Function Part of Quarterly Updates Can be used within 1 year Change(s) Details
Property Income API Yes Yes New API The property endpoints will be moved out of the Self-Assessment API into a new property specific API for 22/23 tax year onwards.

This change is required so that both property business types, UK and Foreign can be supported by our systems.

Target date to Sandbox December 21
Capital Allowances No Yes Amendment to API Enhancement to existing endpoints to include Structure and Building allowances and First year electric charge allowance.

Target date to Sandbox December 21
Business Validation Rules No Yes New API and amendment to existing API Changes to the business validation rules in the service to support the new income types and functionality that has been delivered.

Target date to Sandbox December 21
Amendments to Final Submission No No New API and amendment to existing API Allows a customer to make a change to their return after they have finalised that year.

Target date to Sandbox December 21

ITSA Future Deliverables - Delivery dates to be confirmed

Function Part of Quarterly Updates Can be used within 1 year Change(s) Details
Residence and remittance basis No Yes New API To enable software to support overseas customers with UK income.
Trust Income No Yes New API To enable software to support customers that have income from a Trust.
Partner Income (SA104) No Yes New API To enable software to support customers that have income from partnership.
Carry back of losses No No New API To enable customers to be able to claim to carry back losses via a software product.
Allowance: Blind persons, married couples No Yes New API To enable the submission service to support Allowance: Blind persons, marriage & married couples.
Ministers of Religion No Yes New API To enable submission service to support Ministers of Religion.
Lloyd’s Underwriters No Yes New API To enable submission service to support Lloyd’s Underwriters.
Changing accounting period No Yes Amendment to existing API To enable customers to change their accounting period digitally (Note, discovery session with external vendors took place 5th May 2021.)
MPs No Yes New API To allow MPs that have trade or property income to be able to interact with MTD.
High Income Child benefit No Yes New API To allow customers who are required to pay the High Income Child Benefit Charge to interact with HMRC.
Averaging adjustments & special arrangements No Yes New API To cater for customers that have averaging adjustments or claim carer’s relief.
Partnerships No Yes New API To enable software to support Partnerships.

Control List Sign Up Guide

Items shown in Bold are mandated income types

Income Type / Control List Restriction​ Earliest Tax Year Supported via API Customer can sign up at gov.uk Customer can sign up via Handholding
Self Employment 2019/20 Yes Yes
UK Property 2019/20 Yes Yes
Foreign (including Foreign Property) 2021/22 No Yes
Multiple Self Employment 2020-/21 No Yes
UK Interest 2020/21 Yes Yes
UK Dividends 2020/21 Yes Yes
Gift Aid 2020/21 Yes Yes
Employment 2021/22 Yes Yes
CIS Deductions 2020/21 No Yes
Pension Contributions (including charges & reliefs)​ 2020/21 No Yes
SA Additional Income​ 2021/22 No Yes
Pension Income (including State Pension)​ 2021/22 No Yes
Voluntary Class 2 NICs​ 2021/22 No Yes
Student Loans 2020/21 No Yes

Business and non-business datasets

Mandated Business Datasets Non-Mandated Datasets
SA103 -Self-employment schedule SA102 -Employment
Multiple SA103 self-employment schedules SA102M -Minister of religion
SA105 -Property income SA103L -Lloyds underwriter
Foreign Property Income SA108 -Capital gains
Class 2 National Insurance Contributions (Needed for business customers but not business income as such) SA109 -Residence, remittance etc
Averaging Adjustment (farmers, market gardeners, creators of literary or artistic works) SA101 - Additional information
Foster carers SA107 –Trusts
Losses SA106 –Foreign
SA104S -Short partnership
SA104F -Full partnership
Gift Aid
UK Interest
UK Dividends
Student loans
Marriage allowance
Blind person’s allowance
High income child benefit
Pension income
CIS

We would welcome your feedback to improve our roadmap further.

Please feel free to contact us : sdsteam@hmrc.gov.uk