Research and analysis

Making Tax Digital: Exploring transitional support approaches

This research aimed to build understanding of the types of support and communication most likely to have a positive appeal, impact and effectiveness in supporting businesses’ transition to Making Tax Digital.

Documents

Making Tax Digital: Exploring transitional support approaches

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Details

The objective for the research was to build understanding of the types of support and communication that would be most likely to have a positive appeal, impact and effectiveness in supporting businesses’ transition to Making Tax Digital (MTD).

A 2-stage programme of qualitative research was undertaken made up of 44 one-hour interviews with small business, and from these interviews, a further 8 2.5-hour workshops.

The research highlighted that many businesses expect to transition quite easily to MTD and anticipate needing only minimal support in adopting the new requirements. However, there are also businesses who are less willing and less able to make the transition to MTD.

An HMRC campaign of communications and support, using both existing and new tools, has the potential to help smooth the path for these businesses.

Published 22 October 2018