Making Tax Digital

21 Apr 2021

Making Tax Digital is a key part of the government’s plans, intended to make it easier for individuals and businesses to get their tax right and keep on top of their affairs.


Since its announcement in 2015 we have been working with HMRC and government on its roll-out of Making Tax Digital, with input from our members and volunteers.


Making Tax Digital is being introduced broadly as follows:

  • For VAT - VAT registered businesses with taxable turnover above the VAT threshold – from 1 April 2019 (or 1 October 2019 for a small number of categories of more complex businesses).
  • For VAT – VAT registered businesses with a turnover below the VAT threshold – from 1 April 2022.
  • For Income Tax Self-Assessment – unincorporated businesses with trading and property income above £10,000 – from April 2023.
  • For Corporation Tax – no definite date yet, but the government has confirmed it will not commence before 2026.

Note that actual start dates will vary depending on the business’s VAT return or accounting period dates.

A collection of government documents about Making Tax Digital for VAT can be found on GOV.UK.

On our website we have dedicated pages for:

On these pages you will find a variety of information and our work in relation to those specific areas.

CIOT actions

We continue our engagement with HMRC, both directly, and within the various MTD forums. Please contact technical@ciot.org.uk if you want to raise an MTD issue that is not already covered in HMRC’s guidance or on these pages.

Set out below are links to key pieces of work which relate to the project as a whole: