UncategorizedGuidance: Making Tax Digital for Income Tax: service availability and issues Check the availability and any issues affecting the Making Tax Digital for Income Tax service. Policy paper: Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 Policy paper: Summary of tax update 2026: simplification, modernisation and fairness