Official Source of MTD VAT Requirements

What is the HMRC source that define whether HMRC require summary totals or detail transactions

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HMRC currently require summary totals for VAT. There is countless assertion that HMRC will require all transactions. Where is this formally stated?

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By Wanderer
08th Jun 2018 00:00

Summary totals only at present:-
https://www.gov.uk/government/consultations/making-tax-digital-reforms-a...
VAT returns
Businesses within the scope of MTD for VAT will be required to submit their VAT returns using their functional compatible software.

The information contained with the VAT return will be generated by pulling information from the digital records. This information will contain as a minimum the 9 boxes required for the VAT return, but can also contain a specific data set of supplementary information - all of which will be pulled from the digital records.

'Supplementary data' is voluntary:-
https://www.gov.uk/government/consultations/making-tax-digital-reforms-a...

Edit: that was a consultation document which is not fully in line with the legislation. See CBP99's post below for the legislation.

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By cbp99
07th Jun 2018 22:30

The requirements are in the legislation
http://www.legislation.gov.uk/uksi/2018/261/contents/made
Not a fun read, but Enid Blyton compared to say, the ML Regs. No mention of needing to submit all transactions.

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