Research and analysis

Impact of Making Tax Digital for VAT

This report looks at the extent to which Making Tax Digital for VAT is achieving its objectives including reducing scope for error and making it easier to get tax right.

From:
HM Revenue & Customs
Published
20 July 2021

Documents

Impact of Making Tax Digital for VAT

Ref: HMRC research report 622

PDF, 2.19 MB, 49 pages

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Details

This research looked at the extent to which Making Tax Digital for VAT is achieving its objectives, including reducing scope for error and making it easier to get tax right. It also considers costs and benefits, and factors most likely to lead to positive outcomes.

This was a quantitative study comprising of 2,005 interviews with randomly-sampled mandated businesses that had submitted a VAT return via Making Tax Digital.

There were 1,960 computer-assisted phone interviews and 45 online surveys, and they took place between 9 November and 14 December 2020.

Published 20 July 2021