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<p>Mandatory online filing for VAT returns was introduced in 2012 and some 98% of
VAT returns are already received online. HM Revenue and Customs (HMRC) is committed
to ensuring businesses can successfully transition to Making Tax Digital (MTD) – which
also requires use of digital tools for record keeping. HMRC has been running an extensive
pilot to test the service, including the support that has been developed to help businesses
transition, and ensure it is designed in the light of business and agent experience.
HMRC is closely monitoring progress in the pilot, evaluating the number of sign-ups,
submissions, the customer service offering and other technical elements ahead of the
service being mandated for periods starting on or after 1 April. They are also tracking
levels of awareness and the experience of businesses in the pilot.</p><p> </p><p>This
monitoring will continue after mandation when HMRC will be able to continue to assess
how the service is operating at scale, and the impact on additional tax revenue.</p><p>
</p><p>MTD will not be extended to other taxes or to those below the VAT threshold
until the system is shown to be working.</p>
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