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+====== R5 - Making Tax Digital ======
+[[dido:99_annexes:annex-c-references:start|Go up to References]]
+===== Reference Identifier =====
+FDIS-RA: [R5]
+===== Citation =====
+HM Revenue & Customs. //Making Tax Digital//. Programme overview, policy guidance, and implementation documentation for digital recordkeeping and tax reporting in the United Kingdom.
+===== URI =====
+https://www.gov.uk/government/collections/making-tax-digital
+===== Note =====
+This reference describes the United Kingdom's Making Tax Digital (MTD) programme, which introduces digital recordkeeping and electronic submission requirements for specified tax obligations.
+FDIS-RA uses this reference to illustrate architectural concerns involving:
+  * Digital reporting
+  * Structured information collection
+  * Machine-readable submissions
+  * Validation of reported information
+  * Evolution of reporting requirements over time
+  * Interoperability between reporting systems and government agencies
+Making Tax Digital demonstrates how regulatory reporting programmes increasingly depend upon digitally structured information and automated processing. Although the programme defines reporting obligations and submission mechanisms, it does not prescribe a comprehensive architecture for downstream semantic interpretation, governance, traceability, or controlled semantic evolution.
+----
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