HMRC SAF-T
SAF-T is the Standard Audit File for Tax purposes.
HMRC in conjunction with BASDA has developed a version of the OECD SAF-T for the UK, known as SAF-T UK.
The new UK version uses the existing international OECD version with extra elements added to meet the UK Tax requirements.
The latest updates to the SAF-T are available to members by contacting the BASDA office, email: info@basda.org.
HMRC SAF-T UK version 1.04
Revision of SAF-T_UK on 24th July 2006 – HMRC and BASDA modifications.
HMRC SAF-T UK version 1.03
Updated version of the HMRC UK version of SAF-T – 11th July, 2006
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The recent article written by John Stokdyk of AccountingWEB questions the rationale and impact of HMRC’s new Terms of Use for MTD.
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