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Making Tax Digital

Making Tax Digital is a key part of the government’s plans to increase the use of digital communication in Government.

HMRC is committed to bringing in a digital tax system where the default is online interaction. This will bring significant change for HMRC, taxpayers and their advisers.

The ICAS view - the long-term vision of Making Tax Digital

The long-term vision of Making Tax Digital (MTD) is attractive. It potentially empowers taxpayers, reduces data handling costs and provides a new range of services for both taxpayers and their agents. However, this could be undermined by poor and rushed implementation.

Digital should not be mandatory for everyone. Alternative, non-digital channels should be available and adequate resourcing is needed for HMRC to deliver the best service.

The aim should be to create a system that taxpayers want to use. Agent Services must be made available at the same time or ahead of services for individuals and businesses so that agents can properly support their clients.

Key ICAS policy positions are:

  • Digital facilities should be accessible to all on the terms that they want.
  • Digital services should be so good that everyone wants to use them.
  • ICAS members are well placed to encourage and support digital use where appropriate.

ICAS MTD Strategy booklet

Download now


Next steps in MTD

MTD for VAT became mandatory for businesses with a taxable turnover above the VAT registration threshold from April 2019, with some larger or more complex business joining in October 2019. 30-day online reporting for UK residential property gains came in from April 2020.

MTD for VAT is extended to all VAT registered businesses from April 2022. MTD for Income Tax for trading and property income, covering unincorporated businesses with a turnover over £10,000 per year, is scheduled for April 2023. MTD for Corporation Tax is not envisaged before April 2026.

MTD - Latest updates from HMRC

  • Making Tax Digital Update for Agents - issue no 14 (20 November 2020)
  • Making Tax Digital Update for Agents - issue no 13 (22 July 2020)
  • Making Tax Digital Update for Agents - issue no 12 (17 December 2019)
  • Making Tax Digital Update for Agents - issue no 11 (28 October 2019)
  • Making Tax Digital Update for Agents - issue No 10 (20 September 2019)
  • Making Tax Digital Update for Agents - issue No 9 (16 August 2019)
  • Making Tax Digital Update for Agents - Issue No 8 (8 July 2019)
  • Making Tax Digital Update for Agents - Issue No 7 (14 May 2019)
  • Making Tax Digital Update for Agents - Issue No 6 (30 April 2019)
  • Signing up to MTD VAT at the right time (30 April 2019)
  • Information required for client sign up (4 April 2019)
  • How to sign up for an HMRC Agent Services Account (4 April 2019)
  • Making Tax Digital Update for Agents - Issue No 5 (2 April 2019)
  • Making Tax Digital Update for Agents - Issue No 4 (4 March 2019)
  • Making Tax Digital Update for Agents - Issue No 3 (14 February 2019)
  • Making Tax Digital Update for Agents - Issue No 2 (11 January 2019)

ICAS commentary and other resources

2020

  • MTD for Corporation tax consultation (12 November 2020)
  • Extension of Making Tax Digital (23 July 2020)
  • Making Tax Digital: The future and the virus (19 May 2020)
  • Making Tax Digital review: Lessons to learn (19 May 2020)
  • Capital Gains Tax 30-day reporting – being ahead of the game (26 March 2020)
  • Appointment by digital handshake: what will your clients make of HMRC’s digital authorisation of agents? (26 March 2020)
  • The New Trust Registration Service (26 February 2020)

2019

  • MTD for VAT first submissions – what we have learnt (08 November 2019)
  • MTD for VAT - agent and client sign-up journey (19 April 2019)
  • MTD for VAT: fact or fiction (4 April 2019)
  • Can you claim exemption from Making Tax Digital for VAT? (13 March 2019)
  • MTD for VAT - New Year Update (17 January 2019)
  • MTD letters to businesses (16 January 2019)
  • HMRC extends VAT pilot (11 January 2019)
  • MTD update for agents (10 January 2019)

2018

  • MTD for VAT - what you need to do now (14 December 2018)
  • HMRC sets out roadmap for making tax digital (14 December 2018)
  • Making Tax Digital: an important update (13 December 2018)
  • Everything you need to know about MTD for 2019 (10 October 2018)
  • Plans for Expansion of the MTD for VAT Pilot (5 October 2018)
  • MTD for VAT: some progress at last but still a long way to go (10 August 2018)
  • 2018 A year of fiscal upheaval (12 April 2018)
  • MTD gathers speed but not sanity (14 March 2018)
  • MTD for VAT: hope for the best but prepare for the worst? (20 February 2018)
  • Digital tax: Will HMRC ever learn? (18 January 2018)
  • Will MTD improve tax compliance (11 January 2018)
  • Making tax Digital 2018 Roadshow - full webinar (January 2018)
  • Latest developments on MTD for VAT (4 January 2018)

2017

  • Digital Tax Guide for small practice (12 December 2017)
  • MTD: What CAs think (9 November 2017)
  • Cutting to the Chase on MTD (8 November 2017)
  • Making Tax Digital - A new beginning (11 August 2017)
  • VAT, Simplification and MTD (2 August 2017)
  • MTD in ten – all you need to know (26 July 2017)
  • Making Tax Digital - What the future holds (20 July 2017)
  • Making Tax Digital for business timetable (13 July 2017)
  • Making Tax Digital - Penalty points and punitive interest (30 June 2017)
  • Making Tax Digital - The journey so far (26 June 2017)
  • Unanswered questions about Making Tax Digital for individuals (2 June 2017)
  • Digital tax risks: lessons for the UK from Australia (4 May 2017)
  • Five things you need to know about practice software under MTD (1 May 2017)
  • Making Tax Digital: 7 issues for 2017 (21 March 2017)
  • ICAS supports House of Lords Digital Recommendations (17 March 2017)
  • ICAS reaction to the Spring Budget (8 March 2017)
  • Five recommended changes to Making Tax Digital (17 January 2017)

2016

  • Making Tax Digital: Bringing business tax into digital age (26 October 2016)
  • Making Tax Digital: Compliance and administration (19 October 2016)
  • Making Tax Digital: Interfacing with HMRC in real time - all the time (10 October 2016)
  • Making Tax Digital: Why did the Titanic sink? (7 October 2016)
  • Making Tax Digital: Pay as you go (4 October 2016)
  • Making Tax Digital: Cash accounting for landlords - do you need an accountant? (26 September 2016)
  • Making Tax Digital: Cash accounting (19 September 2016)
  • Making Tax Digital: Fact or fiction? (12 September 2016)
  • Making Tax Digital: Complications and risks (2 September 2016)
  • Making Tax Digital: How will it impact your practice? (17 August 2016)
  • Making Tax Digital: A business burden too far? (15 August 2016)
  • HMRC launches Making Tax Digital consultation (15 August 2016)
  • Making Tax Digital: The view from ICAS (30 June 2016)
  • Crofter meets HMRC four times a year in new digital tax world (17 June 2016)
  • Making Tax Digital: Will GOV.UK Verify work? (18 January 2016)

ICAS Consultation responses

  • MTD: Interest harmonisation and sanctions for late payment PDF [276 KB]
  • MTD for VAT: legislation overview PDF [294 KB]
  • MTD: Overview PDF [399 KB] PDF [399 KB]
  • MTD: Simplifying tax for unincorporated businesses PDF [263 KB]
  • MTD: Simplified cash basis for unincorporated property businesses PDF [234 KB]
  • MTD: Tax administration PDF [306 KB]
  • MTD: Transforming the tax system through the better use of information PDF [387 KB]
  • MTD: Bringing business tax into the digital age PDF [368 KB]
  • MTD: Voluntary pay as you go PDF [375 KB]

Other Submissions

  • ICAS submission to the APPG: Can HMRC collect tax fairly and effectively?
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