Making Tax Digital Contents



1 Introduction

2 Background

The End of the Tax Return?

“Making Tax Easier” becomes “Making Tax Digital”, and concerns mount

Consultation offers some concessions but still major concerns persist

3 Key points made in evidence to the Committee and elsewhere

Support for the Principle

Timing issues

Implementation should be deferred

The end to end process should be adequately piloted


The proposed £10,000 threshold for making MTD mandatory is too low

There should be no mandation, even for larger businesses


The MTD exemption for the “digitally excluded” should be applied widely

Specific types of organisation that should be exempt

Costs and Benefits

Making Tax Digital will bring extra costs for businesses

The revenue from reduced errors is unlikely to materialise

Software issues

Businesses will need help from HMRC in choosing the right software

Many free software and apps are likely to be inadequate

Prompts and Nudges


Communication about MTD

Other issues

Cyber security

Conclusions and recommendations

Formal Minutes


Published written evidence

List of Reports from the Committee during the current Parliament

11 January 2017