This guide includes the rules for the provision of free software for smaller businesses. HMRC have set rules for fre software that includes only relatively straightforward tax payers who do their accounts on a cash basis.
John Hemming CEO of Cirrostratus said, "It is useful to know from HMRC what the requirements are for free software. This should include both the digital records and submission facilities. We are quite pleased with that as our free offering does include digital records and submission - for the smaller businesses."
"For tax agents," he said, "it is worth reading the end to end service guide to get an understanding of what software people should expect when ITSA starts becoming mandatory. The language is not that technical and it will underpin all the software that is available."