CIOT submissions / material

CIOT submissions to HMRC on Making Tax Digital consultations and draft legislation

In addition to the formal responses we have made to HMRC which we publish on our website and which are listed below, our Technical Team and volunteers are engaging with HMRC on a regular and proactive basis on all aspects of Making Tax Digital. Sometimes this involves discussions or the sharing of information on a confidential basis which, by its nature, we cannot publish more widely. In all our interactions with HMRC we remain objective, mindful of our charitable objectives, and consistent with our rules of engagement.

The CIOT’s comments on HMRC’s consultation document: Making Tax Digital: Interest harmonisation and sanctions for late payment.
Making Tax Digital: Interest harmonisation and sanctions for late payment - CIOT comments
(2 March 2018)

The CIOT’s comments on The Value Added Tax (Amendment) Regulations 2018
Draft legislation: The Value Added Tax (Amendment) Regulations 2018
(9 February 2018)

The CIOT’s comments on the draft secondary and tertiary legislation on MTD for Income Tax and VAT. We comment on the Income Tax (Digital Requirements) Regulations and the Draft Income Tax Notice: Retail Sales, Update Information, End of Period Information and Partnership Information.
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses
(13 November 2017)

The CIOT’s comments on HMRC’s publication: VAT: legislation overview.
Making Tax Digital for VAT: legislation overview
(13 November 2017)

The CIOT comments on HMRC’s consultation document: Making Tax Digital: sanctions for late submission and late payment.
Making Tax Digital  - sanctions for late submission and late payment
(9 June 2017)

The CIOT’s response to HMRC’s consultation document: Non-resident companies chargeable to Income Tax and non-resident CGT (where it impacts MTD).
Non-resident companies chargeable to income Tax and non-resident CGT
(10 May 2017)

The CIOT’s comments on the draft Finance Bill clauses for MTD for businesses for both Income Tax and VAT
Digital reporting and record-keeping for business: income tax – CIOT comments
(1 March 2017)
These clauses became sections 60, 61 and 62 and Schedule 14 Finance (No 2 ) Act 2017.

The CIOT’s responses to the first six HMRC MTD consultation documents: Making Tax Digital - CIOT comments
(7 November 2016) 

  1. Bringing business tax into the digital age
  2. Simplifying tax for the unincorporated business
  3. Simplified cash basis for the unincorporated property business
  4. Tax Administration
  5. Voluntary Pay as you go
  6. Transforming the system through better use of information

Our responses drew on the results of our survey of CIOT and ATT members: Making Tax Digital - CIOT/ ATT member survey
(25 October 2016)