Policy paper

Making Tax Digital

How HMRC is making it easier for individuals and businesses to get their tax right and keep on top of their tax affairs.

Documents

Details

Making Tax Digital is a key part of the government’s plans to make it easier for individuals and businesses to get their tax right and keep on top of their affairs.

This page:

  • explains what Making Tax Digital is
  • sets out details of the Making Tax Digital for VAT service, which is now live
  • includes a mythbuster explaining the truth behind some common misconceptions about Making Tax Digital
  • sets out details of the Making Tax Digital for Income Tax service
Published 14 December 2015
Last updated 19 December 2022 + show all updates
  1. The financial thresholds for self-employed businesses and landlords who need to follow the rules for Making Tax Digital for Income Tax have been updated in the 'Making Tax Digital for Income Tax' section of the 'Overview of Making Tax Digital' guide.

  2. Information has been updated to reflect the fact that VAT registered businesses with taxable turnover below the registration threshold will also need to follow the Making Tax Digital rules from 1 April 2022.

  3. Added link to consultation on Making Tax Digital for Corporation Tax.

  4. Both the 'overview' document, and the 'Making Tax Digital (MTD) mythbuster' have been updated to reflect recent announcements about Making Tax Digital for VAT.

  5. Updated 'Overview of Making Tax Digital'.

  6. Updated mythbusters PDF.

  7. Added link to 'Making Tax Digital for VAT' guidance pages now that Making Tax Digital has gone live.

  8. Updated as Making Tax Digital went live on 1 April 2019.

  9. The Government announced in March 2019 that they will not be mandating Making Tax Digital for any new taxes or businesses in 2020.

  10. Updated version of 'Making Tax Digital Mythbusters' published.

  11. Timeline deleted, 'mythbusters' pdf added.

  12. Updates to timeline table on the 'Overview' page.

  13. Updated with new information.

  14. Added Making Tax for Digital for VAT timeline graphic.

  15. Updated content to reflect latest position, with specific detail on the Making Tax Digital for VAT service.

  16. Updated to reflect current policy position and timescales.

  17. Updated to reflect current policy and timescales following Spring Budget 2017.

  18. Updated to reflect current policy position and links to relevant consultation responses.

  19. Updated the page to reflect current policy position and links to relevant consultations.

  20. Updated with Making Tax Digital video

  21. Published 'Making Tax Digital: myth-buster'

  22. Case studies document added to page.

  23. First published.