HMRC / government documents

MTD for VAT HMRC guidance and information

VAT Notice
HMRC public notice VAT 700/22 Making Tax Digital for VAT
(Originally published on 13 July 2018 with latest update on 18 January 2019)

Software suppliers
A list of software suppliers with details about the product’s capabilities for products that can file VAT returns and/or income tax updates can be found here. This is regularly updated.

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, updated 10 January 2019)

Stakeholder communications pack
Making Tax Digital for Business - stakeholder communications pack
(13 July 2018, updated 11 February 2019)


HMRC Newsletters

Making Tax Digital Update for Agents Issue 5
HMRC have published their third Making Tax Digital update including a focus on Agent Services Acount and the latest ‘MTD myth busters’.
(29 March 2019)

Making Tax Digital Update for Agents Issue 4
HMRC have published their fourth Making Tax Digital update including a focus on software and the latest ‘MTD myth busters’.
(4 March 2019)

Making Tax Digital Update for Agents Issue 3
HMRC have published their third Making Tax Digital update including a focus on digital links and the latest ‘MTD myth busters’.
(14 February 2019)

Making Tax Digital Update for Agents Issue 2
HMRC have published their second Making Tax Digital update including a focus on digital records and the latest ‘MTD myth busters’.
(11 January 2019)

Making Tax Digital Update for Agents Issue 1
HMRC have published their Making Tax Digital update that includes ‘MTD myth busters’
(20 December 2018)

Agent Update, December 2018 - January 2019, Issue 69
HMRC have published their latest Agent Update
(17 December 2018)


HMRC assistance: Webinars and videos

HMRC have created webinars and videos to assist with using software to send income tax updates and VAT returns to HMRC if you are an agent or a business.

HMRC Talking Points webinars for tax agents
Talking Points are weekly online digital meetings for tax agents and advisers. They usually last 45 minutes to an hour and focus on topics agents have said they’re interested in or on new issues identified by agents and HMRC that may have widespread impact. HMRC experts will be available to answer questions.

All HMRC’s Talking Points webinars including those focused on MTD are listed on GOV.UK where it will also tell you how to register.  Recordings of past webinars are also available from this link


HMRC / government documents

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)

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)

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 gov.uk. 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 gov.uk. 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 unincorporated 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 landlords 
(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)