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.

• From: HM Revenue & Customs
• Published: 14 December 2015
• Last updated: 19 December 2022 — See all updates

Documents

Overview of Making Tax Digital

HTML

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. 19 December 2022

   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. 1 April 2022

   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. 12 November 2020

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

4. 21 July 2020

   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. 19 March 2020

   Updated 'Overview of Making Tax Digital'.

6. 27 June 2019

   Updated mythbusters PDF.

7. 26 April 2019

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

8. 1 April 2019

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

9. 15 March 2019

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

10. 8 March 2019

    Updated version of 'Making Tax Digital Mythbusters' published.

11. 20 February 2019

    Timeline deleted, 'mythbusters' pdf added.

12. 11 February 2019

    Updates to timeline table on the 'Overview' page.

13. 10 January 2019

    Updated with new information.

14. 17 October 2018

    Added Making Tax for Digital for VAT timeline graphic.

15. 16 October 2018

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

16. 13 July 2017

    Updated to reflect current policy position and timescales.

17. 8 March 2017

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

18. 31 January 2017

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

19. 15 August 2016

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

20. 11 April 2016

    Updated with Making Tax Digital video

21. 25 January 2016

    Published 'Making Tax Digital: myth-buster'

22. 15 December 2015

    Case studies document added to page.

23. 14 December 2015

    First published.