Using Making Tax Digital for Income Tax (August 2022)
Help and support for Making Tax Digital (updated July 2022)
Overview of Making Tax Digital (November 2020)
Making Tax Digital – Mythbuster (November 2020)
HMRC MTD Case Studies (October 2020)
MTD Step by Step Guide for Agents and Step by Step Guide for Businesses (October 2020)
Making Tax Digital Road Map 2020–2030 (July 2020)
AAT consultation responses
We represent our members' interests by responding to consultations by government departments and other bodies. Read our responses on Making Tax Digital.
Consultation responseSpring Budget 2024 representation
This representation ahead of the March 2024 Spring Budget sets out AAT’s policy position on tax, professional standards, support for SMEs and late payments.
Consultation responseProgress with Making Tax Digital
We believe HMRC must stick to a timeframe for the roll-out, simplify as well as digitise complex processes, and build greater awareness among small businesses.
Consultation responseMaking Tax Digital for Corporation Tax
We think practical benefits are likely, but while a reduction in errors is possible in the medium to long term, they may increase in the short term.
Consultation responseAmendments to tax returns
While we agree that HMRC's digital agenda can create a better taxpayer experience, we note that taxpayers have absorbed the administrative burden and costs.
Consultation responseMaking Tax Digital: Tax administration
We believe that points should be immediately appealable, and that one points total covering all the customer’s submission obligations is the right approach.
Consultation responseMaking Tax Digital: Bringing business tax into the digital age
We recommend that implementation start from April 2018 for businesses above the VAT registration threshold, and that HMRC allow no penalties for a set period.
Use the AAT Knowledge Hub
Available to current AAT affiliate members, MAATs, AATQBs, FMAATs and licensed members.
The Knowledge Hub features exclusive Making Tax Digital articles, webinars and e-learning.
This Knowledge Hub webinar looks at the lessons learned from MTD for VAT, the timeline for future changes and how Covid-19 has moved things forward.
This Knowledge Hub article recaps phase one, gives you the basics on phase two and recommends accounting software for Making Tax Digital.
Exemptions guidance
HMRC has updated VAT Notice 700/22 to cover exemptions from MTD and included an outline of the process for application. The relevant part of the Notice is Section 3.
Upcoming events
AAT holds numerous Making Tax Digital-related events across the UK, providing information, insight and updates and a chance to pose questions on one of the most important changes to the British tax system in a generation.
Find out when and where the next MTD branch event takes place.
Articles from AAT Comment
Transition to Making Tax Digital is proceeding smoothly – so far (February 2022)
Landlords and MTD for ITSA: your questions answered (September 2021)
Is it time to ditch clients who won't go digital? (August 2020)
