Consultation outcome

Making Tax Digital reforms affecting businesses

This consultation has concluded

Detail of outcome

This consultation contributed to The Value Added Tax (Amendment) Regulations 2018.

Original consultation


Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.

This consultation ran from

Consultation description

The government is legislating in the Finance (No.2) Bill 2017 for the Making Tax Digital reforms affecting businesses.

The government published in draft on 31 January 2017 an overview of the core primary legislation and followed it with the publication on 20 March 2017 of a further update on the primary and secondary legislation planned.

The Finance Bill: September 2017 published on Friday 8 September 2017 includes primary legislation for Income Tax and VAT.

Today 13 September 2017 HM Revenue and Customs is also making available for comment further secondary and tertiary legislation on Income Tax and VAT.

Should you wish to comment on any of the documents attached please send your response to the following inbox;

The deadline for all responses and comments is Friday 10 November 2017.


Published 13 September 2017