Research and analysis

Understanding how Making Tax Digital could support self-employed individuals on lower incomes with their Income Tax obligations

Externally commissioned qualitative research with small businesses whose turnover is between £10,000 to £30,000 per year.

From:
HM Revenue & Customs
Published
22 February 2024

Documents

Understanding the potential impacts of Making Tax Digital on self-employed individuals with income between £10,000 to £30,000

Ref: HMRC Social Research Report number: 730

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Appendix 1 Report 730: Topic guide

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Appendix 2 Report 730: Stimulus

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Appendix 3 Report 730: Sample Frame

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Details

In 2023, HM Revenue and Customs (HMRC) conducted a review into whether and how the Making Tax Digital for Income Tax Self Assessment (ITSA) service can be shaped to meet the needs of smaller businesses and the best way for them to fulfil their Income Tax obligations.

To inform this review, HMRC commissioned Verian (formerly Kantar Public) to conduct 40 qualitative interviews with sole traders whose income was between £10,000 and £30,000 to understand more about their record keeping behaviours, tax administration activities and to explore how MTD for ITSA could affect them. The interviews were conducted via telephone and video conferencing in April 2023.

The government announced the outcome of the review in November 2023. This included confirmation that the government would keep under review the decision on further mandation of businesses and landlords with income below £30,000.

Published 22 February 2024