Dear HMRC,

When the transaction engine protocol for implementation of Making Tax Digital is released, will you be releasing a free software library which will represent a reference implementation of the protocol?

I assume you must of course have such a library for internal testing. Releasing such a library will be essential to allow free software communities to develop tools to implement the new Making Tax Digital paradigm. This would also demonstrate your commitment to not adding significant additional costs to small businesses through the implementation of Making Tax Digital.

What licence will the reference library be released under, and in what programming language will it be implemented?

I have CC'd the gnucash mailing list for their reference (gnucash is one of the leading free and open source accounting packages).

Best regards,

Richard Crozier
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