Research and analysis

Exploring the costs and benefits of Making Tax Digital for VAT experienced by smaller businesses

This research explored how Making Tax Digital for VAT has affected mandated businesses in terms of costs and benefits, both financial and non-financial.

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Exploring the costs and benefits of Making Tax Digital for VAT experienced by small businesses

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Details

This research provided evidence about how Making Tax Digital (MTD) for VAT has affected costs and benefits for mandated businesses.

The research explored:

  • the kinds of financial and non-financial costs and benefits experienced
  • how costs and benefits are changing over time
  • how businesses perceive the balance of costs and benefits

The research involved 31 in-depth phone interviews with small businesses mandated to join MTD for VAT. Fieldwork was conducted between 17 February and 5 March 2020, before Covid-19 restrictions.

Updates to this page

Published 23 March 2021

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