HMRC / government documents

Making Tax Digital Update for Agents Issue 1

HMRC have published their Making Tax Digital update
(20 December 2018)


Agent Update, December 2018 - January 2019, Issue 69

HMRC have published their latest Agent Update
(17 December 2018)


House Of Lords Economic Affairs Committee 3rd Report of Session 2017–19 HL Paper 229

Making Tax Digital for VAT: Treating Small Businesses Fairly
(22 November 2018)


VAT Pilot opens to sole proprietors and limited companies meeting entry criteria

Use software to submit your VAT Returns
(17 October 2018)


Deferral of MTD for VAT mandation to 1 October 2019 for businesses with more complex VAT positions (see criteria)

HMRC Policy Paper - Overview of Making Tax Digital
(17 October 2018)


Stakeholder Pack: Information for VAT businesses and other VAT entities on what they need to do to prepare for Making Tax Digital

Making Tax Digital: how VAT businesses and other VAT entities can get ready
(17 September 2018)


VAT Notice

HMRC public notice VAT 700/22 Making Tax Digital for VAT
(13 July 2018)


Stakeholder communications pack

Making Tax Digital for Business - stakeholder communications pack
(13 July 2018)


Software developers update

Software suppliers supporting Making Tax Digital for VAT
(25 July 2018)


HMRC’s terms of participation’ for inclusion in the Income Tax pilots

Self-employed businesses and landlords can voluntarily join the pilot for Making Tax Digital for Income Tax. This requires a login via the Government Gateway and a link can be found here on Once logged in, you can view the terms of participation for businesses and agents, which we have reproduced below:


Consultation outcome from the MTD interest and late payment penalties consultation

HMRC has published its summary of responses from the MTD interest and late payment penalties consultation here on The document includes chapters on interest rates and Corporation Tax, interest and VAT, late payment penalties and the interaction with late payment interest and next steps. The CIOT response to the consultation can be found here.


Making Tax Digital: changing the scope and pace - technical note

Making Tax Digital for Business
(1 December 2017)


HMRC's Overview of Making Tax Digital

Introduction to Making Tax Digital
(Updated 31 July 2017)


HMRC’s response documents

Making Tax Digital: Bringing Business Tax into the digital age - consultation and outcome 
Business Income Tax: Simplifying Tax for unicorporated businesses 
Business Income Tax: Simplified cash basis for unincorporated property businesses 
Making Tax Digital: Voluntary pay-as-you-go 
Making Tax Digital: Tax Administration 
Making Tax Digital: Transforming the tax system through the better use of information 
Making Tax Digital: An overview for small businesses, the self-employed and smaller landloards 
(31 January 2017) 

Making Tax Digital: sanctions for late submission and late payment
(December 2017)


HMRC’s MTD ‘launch’ and landing page

Making Tax Digital paper
Landing page
(December 2015)