This document sets out how software developers and HM Revenue and Customs (HMRC) will work together to build software applications that integrate with HMRC’s systems.
Software developers will view and accept the terms within this document through the HMRC Developer Hub.
The document sets out relevant legislation, industry security standards and best practice on how to manage and keep customer data secure.
Annex A provides further security standards and best practice to keep customer data safe.
Annex B details the process for HMRC and software developers to resolve disputes and operational issues.
Annex C only applies to the Making Tax Digital for Business reforms, where a software developer chooses to provide free software applications for businesses.
The Terms of Collaboration and Annexes A and B apply to all HMRC digital initiatives where the application programme interface (API) strategy is used.
Source: HMRC