Policy paper

Making Tax Digital for business

This tax information and impact note informs businesses, self-employed people and landlords that they will be required to start using the new digital service from April 2018.

Documents

Details

The government announced at Spring Budget 2017 a one-year deferral from the mandating of Making Tax Digital for Business (MTDfB) for unincorporated businesses and landlords with turnovers below the VAT threshold. This means that only those businesses, self-employed people and landlords with turnovers in excess of the VAT threshold with profits chargeable to Income Tax and that pay Class 4 National Insurance contributions will be required to start using the new digital service from April 2018.

Published 8 March 2017