Research and analysis
Impact of Making Tax Digital for below threshold VAT customers
Research exploring the extent to which Making Tax Digital for VAT is achieving its objectives of reducing scope for error and making it easier to get tax right.
Documents
Details
HMRC commissioned Verian (previously Kantar Public) to undertake this research to quantitatively measure the impact of Making Tax Digital for VAT on businesses below the VAT threshold (£85,000 at the time of the research).
This was a quantitative study comprising of 2,042 interviews with randomly sampled businesses below the VAT threshold that had submitted at least one return via Making Tax Digital. Fieldwork took place between 1 November 2023 and 12 January 2024.
The views in this report are the authors’ own and do not necessarily reflect those of HM Revenue and Customs.