Research and analysis
Assessing the wider benefits of Making Tax Digital for VAT
Mixed methods research exploring the wider economic benefits experienced by VAT business using fully functional Making Tax Digital (MTD) software.
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Details
HMRC commissioned Verian (formerly Kantar Public) to undertake research to better understand the wider economic benefits experienced by VAT businesses from integrating business practices within Making Tax Digital (MTD) software. The research comprised 36 in-depth interviews and a survey with 2,300 VAT businesses using fully functional MTD-compatible software.
The report explores the business benefits of MTD beyond tax administration, informing the ongoing evaluation of MTD.
The views in this report are the authors’ own and do not necessarily reflect those of HM Revenue & Customs.
Published 22 February 2024