Making Tax Digital - VAT - Bridge
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Cookies, and HMRC

As originally designed and built, was to be a Cookie Free  Zone™. Cookies were not going to be used at all in the design of the site.

The original system worked quite well without cookies but as development progressed HMRC started to indicate that for 'Fraud Prevention' reasons we would have to start collecting data from our users and reporting back to HMRC the data with every request we make on behalf of our users. The fraud prevention page includes a link to the regulation. The document includes the following text :

4.—(1) Subject to paragraph (2), a software supplier who fails to comply with regulation 3(2) is liable to a penalty of £3,000.
so we really have no option but to gather and report this information.

One of the mandatory items is Gov-Client-Device-ID. This is :-

'An identifier unique to an originating device. This should be generated by an application and persistently stored on the device. The identifier should not expire.'
and then helpfully under the 'Tips' section it goes on to say :-
' the device ID in a hidden file, the Windows registry, or in a cookie...' is a web based system. Web browsers do have access to the registry and can't normally create hidden files so our only option is to create a cookie. We do set a cookie on your machine with a unique ID in it. The cookie is called 'Gov-Client-Device-ID'. This cookie is created every time you log in to if it doesn't already exist. There is nothing to stop you cleaning up your cookie store and deleting the cookie if you want. We will create a new cookie next time you log in.

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