---
title: "UK Making Tax Digital (MTD) — Digital Record-Keeping & API Filing — KYE Protocol™ coverage"
description: "UK Making Tax Digital (MTD) — Digital Record-Keeping & API Filing coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it."
url: https://kyeprotocol.com/compliance/uk-mtd/
lang: en
source: "KYE Protocol"
---

> UK Making Tax Digital (MTD) — Digital Record-Keeping & API Filing coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it.

UK Making Tax Digital (MTD) — Digital Record-Keeping & API Filing

# UK Making Tax Digital (MTD) — Digital Record-Keeping & API Filing — 50% of in-scope requirements covered.

4 requirements · 4 in scope (4 designed). The 50% is weighted over the in-scope base.

**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-governance` **dictionaries**: `internal`, `internal` **constitution\_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-governance` **dictionaries**: `internal` **constitution\_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-governance` **dictionaries**: `internal` **constitution\_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-governance` **constitution\_refs**: `constitution/36-GOVERNEDUI.md` |

Canonical KYE™ surfaces referenced on this page: [KYE Protocol™](https://kyeprotocol.com/).