Should a taxpayer continue following Phase 1 requirements until Phase 2 applies to them?
Yes, a taxpayer should continue following Phase 1 requirements until the integration enforcement date of the taxpayer’s wave, in which the taxpayer is required to start following Phase 2 requirements. However, taxpayers have the option to start following Phase 2 requirements (which build on Phase 1 requirements) on a voluntary basis before their integration enforcement date [based on final integration roll-out strategy].