Making Tax Digital

Making Tax Digital (MTD) for Business

  • VAT:
    • From April 2019: most VAT registered businesses with turnover exceeding the VAT registration threshold must retain digital records and submit their VAT returns to HMRC using 'functional compatible software'.
  • Income tax:
    • From April 2022 VAT registered unincororated business start reporting MTD returns.
    • From April 2023 self-employed businesses and landlords with business turnover above £10,000 report under MTD.
    • From April 2024 companies can start using a MTD for Corporation Tax (CT) pilot scheme.
    • From April 2021 companies join MTD for CT.
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List of articles in category Making Tax Digital
Title
Making Tax Digital for VAT
Making Tax Digital: Index & timeline
MTD: Income Tax soft pilot
Making Taxes Digital research findings
MTD: Late payment penalties further consultation
Making Tax Digital: Draft secondary legislation
MTD: Sanctions for late submission and payment - consultation response
Making Tax Digital postponed for IT
Undecided! Responses compared to HMRC's MTD penalty condoc
Making Tax Digital: Pricing for Accountants : Login or subscribe to read more...
Consultation: Making Tax Digital sanctions for late submission and late payment
MTD: Toolkit for accountants : Login or subscribe to read more...
MTD: Data required by HMRC : Login or subscribe to read more...
Making Tax Digital: Survival guide (for the self-employed & landlords)
Condoc response: Voluntary pay as you go for MTD
Condoc response: Tax administration for MTD
Summary of HMRC's MTD condoc responses
MTD: House of Lords call for evidence
Making Tax Digital: Let’s Simplify Further
Personal Tax Account