Consultation outcome

Making Tax Digital for Business - An overview for small businesses, the self-employed and smaller landlords

This consultation has concluded

Detail of outcome

For those who wanted an easier way to respond to our consultations, HMRC created a short online survey which covered all six of our Making Tax Digital consultations.

Over 1,200 people responded to this online survey and individual responses were fed into the other consultations to support the government’s thinking. Many of the responses helped influence key outcomes.

Due to the successful take-up of the online survey, HMRC will consider using this method in the future to engage on policy development.

Original consultation


This document summarises the main design choices and questions from the Making Tax Digital consultations for small businesses and landlords.

This consultation ran from

Consultation description

From 2018, how you interact with the tax system is changing. It will become increasingly digital and most businesses, the self-employed and landlords will need to use software or apps to keep business records and to update HMRC quarterly.

HMRC is consulting on how a more digital tax system will work. The 6 consultations contain a lot more detail about our proposals, with a wider set of questions.

This document provides an easier way to respond to the Making Tax Digital consultations than the full formal consultations, and is specifically aimed at small businesses and landlords.

We have included a summary of the main issues and selected questions, with links to the full consultations at various points if you would like more detail.


Published 15 August 2016
Last updated 31 January 2017 + show all updates
  1. Summary of responses published.
  2. First published.