This qualitative research explored the attitudes, behaviours and digital capability of small businesses and agents relevant to Making Tax Digital for Business.
The study involved in depth and group interviews with a varied section of small businesses, including, sole traders, micro and small businesses, and agents. The research has helped us understand factors influencing businesses that will enable, or act as a barrier to transition into Making Tax Digital for Business.
Emerging insight demonstrate an understanding of potential benefits for many businesses e.g. greater control and autonomy, but highlights the scale of change in terms of small businesses current record-keeping practices.
The research will increase the potential for positive engagement through supporting the design of Making Tax Digital software and improving the quality of the communications, support and guidance.