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1677839

	registered interest
	date	13/12/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what his planned timetable is for the rollout of Making Tax Digital.
	tabling member constituency	Ellesmere Port and Neston
	tabling member printed	Justin Madders
	uin	6832
	answer	answer is ministerial correction date of answer 18/12/2023 answer text <p>Since April 2022, all VAT-registered businesses have been required to operate Making Tax Digital (MTD) for VAT. This followed a phased rollout of MTD for VAT which began in 2019.</p><p>MTD for Income Tax Self Assessment will be introduced from April 2026, with businesses, self-employed individuals and landlords with income over £50,000 required to join first. Those with incomes between £30,000 and £50,000 will need to use MTD from April 2027.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 18/12/2023 15:37:32 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4418 label Biography information for Justin Madders

1694090

	registered interest
	date	06/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the preparedness of (a) self-employed people and (b) landlords with an income over £50,000 to begin using Making Tax Digital for income tax self-assessment from April 2026.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	17312
	answer	answer is ministerial correction date of answer 11/03/2024 answer text <p>HMRC published research in 2022 indicating that two thirds of those with income above £10,000 felt capable of changing to Making Tax Digital for Income Tax (MTD for ITSA). Those with income over £50,000 are already more likely to be using digital tools than smaller businesses; many will already be using MTD for VAT. <br> <br>HMRC has an established programme of social research, focused on understanding the characteristics and support needs of its customers. This will inform an ongoing communications campaign, raising awareness of MTD for ITSA and supporting HMRC’s customers to prepare.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 11/03/2024 16:39:41 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1409 label Biography information for Mr Gregory Campbell

1415986

	registered interest
	date	24/01/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment has the Treasury made of the efficacy of introducing a price-cap on software to be used under the Making Tax Digital for Income Tax regime.
	tabling member constituency	Ceredigion
	tabling member printed	Ben Lake
	uin	110545
	answer	answer is ministerial correction date of answer 01/02/2022 answer text <p>The Government expects software compatible with Making Tax Digital (MTD) for Income Tax Self-Assessment to be available at a range of prices, as we have seen with software for MTD for VAT. We have committed to free market-provided products which meet customers’ basic MTD needs. Many software options will combine MTD for Income Tax Self-Assessment functions with other tools, such as invoicing, giving businesses the opportunity for wider digital benefits.</p><p> </p><p>For MTD for VAT, software developers are currently providing 22 free products, supporting the smallest businesses and landlords with straightforward affairs. HMRC has liaised extensively with the software market to ensure a range of software products, which includes affordable and free options, are made available to businesses. Some software providers have also indicated that current MTD for VAT software is likely to be upgraded for free for MTD for Income Tax Self-Assessment.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 01/02/2022 15:37:27 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4630 label Biography information for Ben Lake

1419305

	registered interest
	date	02/02/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of the Making Tax Digital reforms on the workload of small businesses and accountants in the run up to submission deadlines.
	tabling member constituency	York Outer
	tabling member printed	Julian Sturdy
	uin	116919
	answer	answer is ministerial correction date of answer 08/02/2022 answer text <p>Making Tax Digital (MTD) is already benefiting UK businesses, simplifying tax administration through software. <br> <br> Digital record keeping, using accounting software or apps, will make end of year activity a simpler process than it currently is. However, as with any change, the transition to digital may be more of a step for some. For MTD for VAT, operating since April 2019, independent research shows that most businesses felt the process of transitioning was easy.</p><p> </p><p>For MTD for Income Tax, quarterly summaries of business income and expenditure automatically produced from businesses’ digital records will spread the checking and assurance of accounts through the year, reducing pressure at year-end.</p><p> </p><p>HMRC’s assessment of impacts on businesses was shown in the Tax Information and Impact Note and supplementary information published on 23 September 2021, which can be found here: <a href="https://www.gov.uk/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-businesses-and-landlords/extension-of-making-tax-digital-for-income-tax-self-assessment-to-businesses-and-landlords" target="_blank">https://www.gov.uk/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-businesses-and-landlords/extension-of-making-tax-digital-for-income-tax-self-assessment-to-businesses-and-landlords</a></p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 08/02/2022 13:39:46 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4079 label Biography information for Julian Sturdy

1139051

	registered interest
	date	15/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what plans they have to review the Making Tax Digital service and improve the current (1) process of, and (2) software used by, that service.
	tabling member printed	Lord Colgrain
	uin	HL17136
	answer	answer is ministerial correction date of answer 23/07/2019 answer text <p>HMRC are constantly reviewing the progress of the Making Tax Digital (MTD) service. As at 18 July, over 712,000 businesses have joined the VAT service and over 460,000 VAT submissions have been made successfully.</p><p> </p><p>The VAT Helpline has been performing within the 5 minute target for average waiting time. A small proportion of customers – around 0.5% - have been affected by service issues which HMRC are addressing.</p><p> </p><p>The Government recognises the value of independent assurance. MTD is part of the Government’s Major Projects Portfolio and the VAT service will be reviewed by the Infrastructure and Projects Authority (IPA) in September.</p><p> </p><p>Software enabling customers to use MTD is provided by a wide range of third-party software providers. This approach has led to a rich choice of products to meet businesses’ different needs, preferences and budgets.</p><p> </p> answering member printed Lord Young of Cookham question first answered 23/07/2019 16:19:11 answering member 57 label Biography information for Lord Young of Cookham
	tabling member	4596 label Biography information for Lord Colgrain

1142431

	registered interest
	date	25/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what plans they have, if any, to continue with the rollout of their Simple Assessment and dynamic coding projects, which were paused in May 2018.
	tabling member printed	Baroness Altmann
	uin	HL17505
	answer	answer is ministerial correction date of answer 06/08/2019 answer text <p>HM Revenue &amp; Customs (HMRC) delivered Simple Assessment to a small number of customers in 2017. Due to the need to prioritise EU exit, HMRC temporarily suspended further work to extend the service to a larger number of customers. The service remains active for the original user base, and further enhancements are being made this financial year. HMRC are reviewing whether to make further investments into the service in the context of the Spending Review.</p><p> </p><p>HMRC have long had a delivery plan for the dynamic coding-out of debt project. The service was successfully introduced for a number of taxation scenarios that cause an over- or under-payment of PAYE.</p><p> </p><p>After the closure of the Making Tax Digital for Individuals Programme, which included a wider dynamic coding option, and resource reallocation to EU exit, a new IT solution was required for this Budget 2017 project. HMRC remain committed to delivering this project. Further work on the wider dynamic coding activities will be considered as part of wider Spending Review planning.</p> answering member printed Lord Young of Cookham question first answered 06/08/2019 14:08:44 answering member 57 label Biography information for Lord Young of Cookham
	tabling member	4533 label Biography information for Baroness Altmann

1227865

	registered interest
	date	23/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what measures they have in place for anyone (1) without access to computers, and (2) who is not online, when the Making Tax Digital programme comes into operation
	tabling member printed	Lord West of Spithead
	uin	HL7263
	answer	answer is ministerial correction date of answer 30/07/2020 answer text <p>The Government understands that some people with disabilities, those in rural locations with poor broadband services, and those who are digitally excluded for other reasons may find it more difficult to comply with Making Tax Digital (MTD) requirements. MTD exemptions have operated successfully since the introduction of MTD for VAT in April 2019 for businesses with taxable turnover in excess of the VAT threshold. These exemptions will continue to be available to businesses within the expanded scope of MTD.</p><p> </p><p>There will be no specific allowances or payment made to those using MTD for time spent complying with MTD requirements. However, the Government accepts that there will be time spent in familiarisation with the new MTD obligations (digital record keeping and quarterly submission of information). The Lloyds Bank UK Consumer Digital Index 2019 found that those who are the most digitally engaged save a day a week in administration by going digital. Once businesses are used to operating the new MTD processes, the Government anticipates that they will find that MTD makes it easier for them to get things right, reducing errors and saving time in administering their tax affairs.</p><p> </p><p>MTD is not a response to any changes in HMRC workforce. It is a key part of the Government’s long term goal for HMRC to become one of the most digitally advanced tax authorities in the world, and forms part of the Government's 10-year strategy to build a trusted, modern tax administration system. As well as helping to tackle the part of the tax gap arising due to error and failure to take reasonable care, MTD will help to make the tax administration system more resilient and effective in responding to future shocks, while also providing businesses with access to real-time data and a more accurate overview of their financial position.</p><p> </p><p>The Government will not be funding specialist software or training, but will continue to work to ensure that any additional costs to business are minimised. Free Income Tax software will be available for businesses with the simplest tax affairs. For VAT, there are already over a dozen free packages available as part of a highly competitive market with over 500 products for different business needs. On training, the HMRC customer support model includes a multi-layered approach stretching across agents, third party software support, through to telephony support, webchat, and HMRC’s Extra Support service, as well as signposting to information and guides and to local or third party providers of digital skills courses or support already offered by external providers.</p><p> </p><p>For those with slow speeds and no access to other commercial alternatives, the broadband Universal Service Obligation (USO) came into force in March 2020. The USO gives people in the UK the right to request a decent and affordable broadband connection. The Government has pledged £5 billion to support the rollout of gigabit-capable networks to the hardest to reach 20% of the country.</p> answering member printed Lord Agnew of Oulton grouped question UIN HL7264 HL7265 HL7266 HL7267 question first answered 30/07/2020 12:13:24 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3834 label Biography information for Lord West of Spithead

1227867

	registered interest
	date	23/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether the Making Tax Digital programme has been introduced due to reductions in the HMRC workforce.
	tabling member printed	Lord West of Spithead
	uin	HL7265
	answer	answer is ministerial correction date of answer 30/07/2020 answer text <p>The Government understands that some people with disabilities, those in rural locations with poor broadband services, and those who are digitally excluded for other reasons may find it more difficult to comply with Making Tax Digital (MTD) requirements. MTD exemptions have operated successfully since the introduction of MTD for VAT in April 2019 for businesses with taxable turnover in excess of the VAT threshold. These exemptions will continue to be available to businesses within the expanded scope of MTD.</p><p> </p><p>There will be no specific allowances or payment made to those using MTD for time spent complying with MTD requirements. However, the Government accepts that there will be time spent in familiarisation with the new MTD obligations (digital record keeping and quarterly submission of information). The Lloyds Bank UK Consumer Digital Index 2019 found that those who are the most digitally engaged save a day a week in administration by going digital. Once businesses are used to operating the new MTD processes, the Government anticipates that they will find that MTD makes it easier for them to get things right, reducing errors and saving time in administering their tax affairs.</p><p> </p><p>MTD is not a response to any changes in HMRC workforce. It is a key part of the Government’s long term goal for HMRC to become one of the most digitally advanced tax authorities in the world, and forms part of the Government's 10-year strategy to build a trusted, modern tax administration system. As well as helping to tackle the part of the tax gap arising due to error and failure to take reasonable care, MTD will help to make the tax administration system more resilient and effective in responding to future shocks, while also providing businesses with access to real-time data and a more accurate overview of their financial position.</p><p> </p><p>The Government will not be funding specialist software or training, but will continue to work to ensure that any additional costs to business are minimised. Free Income Tax software will be available for businesses with the simplest tax affairs. For VAT, there are already over a dozen free packages available as part of a highly competitive market with over 500 products for different business needs. On training, the HMRC customer support model includes a multi-layered approach stretching across agents, third party software support, through to telephony support, webchat, and HMRC’s Extra Support service, as well as signposting to information and guides and to local or third party providers of digital skills courses or support already offered by external providers.</p><p> </p><p>For those with slow speeds and no access to other commercial alternatives, the broadband Universal Service Obligation (USO) came into force in March 2020. The USO gives people in the UK the right to request a decent and affordable broadband connection. The Government has pledged £5 billion to support the rollout of gigabit-capable networks to the hardest to reach 20% of the country.</p> answering member printed Lord Agnew of Oulton grouped question UIN HL7263 HL7264 HL7266 HL7267 question first answered 30/07/2020 12:13:24 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3834 label Biography information for Lord West of Spithead

1227869

	registered interest
	date	23/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what plans they have to fund appropriate standards of broadband connection for those who live in areas with poor broadband connectivity to ensure that they can participate in the Making Tax Digital programme.
	tabling member printed	Lord West of Spithead
	uin	HL7267
	answer	answer is ministerial correction date of answer 30/07/2020 answer text <p>The Government understands that some people with disabilities, those in rural locations with poor broadband services, and those who are digitally excluded for other reasons may find it more difficult to comply with Making Tax Digital (MTD) requirements. MTD exemptions have operated successfully since the introduction of MTD for VAT in April 2019 for businesses with taxable turnover in excess of the VAT threshold. These exemptions will continue to be available to businesses within the expanded scope of MTD.</p><p> </p><p>There will be no specific allowances or payment made to those using MTD for time spent complying with MTD requirements. However, the Government accepts that there will be time spent in familiarisation with the new MTD obligations (digital record keeping and quarterly submission of information). The Lloyds Bank UK Consumer Digital Index 2019 found that those who are the most digitally engaged save a day a week in administration by going digital. Once businesses are used to operating the new MTD processes, the Government anticipates that they will find that MTD makes it easier for them to get things right, reducing errors and saving time in administering their tax affairs.</p><p> </p><p>MTD is not a response to any changes in HMRC workforce. It is a key part of the Government’s long term goal for HMRC to become one of the most digitally advanced tax authorities in the world, and forms part of the Government's 10-year strategy to build a trusted, modern tax administration system. As well as helping to tackle the part of the tax gap arising due to error and failure to take reasonable care, MTD will help to make the tax administration system more resilient and effective in responding to future shocks, while also providing businesses with access to real-time data and a more accurate overview of their financial position.</p><p> </p><p>The Government will not be funding specialist software or training, but will continue to work to ensure that any additional costs to business are minimised. Free Income Tax software will be available for businesses with the simplest tax affairs. For VAT, there are already over a dozen free packages available as part of a highly competitive market with over 500 products for different business needs. On training, the HMRC customer support model includes a multi-layered approach stretching across agents, third party software support, through to telephony support, webchat, and HMRC’s Extra Support service, as well as signposting to information and guides and to local or third party providers of digital skills courses or support already offered by external providers.</p><p> </p><p>For those with slow speeds and no access to other commercial alternatives, the broadband Universal Service Obligation (USO) came into force in March 2020. The USO gives people in the UK the right to request a decent and affordable broadband connection. The Government has pledged £5 billion to support the rollout of gigabit-capable networks to the hardest to reach 20% of the country.</p> answering member printed Lord Agnew of Oulton grouped question UIN HL7263 HL7264 HL7265 HL7266 question first answered 30/07/2020 12:13:23 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3834 label Biography information for Lord West of Spithead

1228019

	registered interest
	date	27/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Electronic Government
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what assessment they have made of the impact of the Making Tax Digital programme on the productivity of the self-employed.
	tabling member printed	Lord West of Spithead
	uin	HL7410
	answer	answer is ministerial correction date of answer 10/08/2020 answer text <p>The Government expects the Making Tax Digital programme to have a positive impact on the productivity of self-employed businesses, as set out in the Financial Secretary to the Treasury’s written ministerial statement on 21 July (HCWS400) and HMRC and HM Treasury’s publication “Building a trusted, modern tax administration” of the same date.</p><p>About 1.4 million businesses, some of whom are self-employed, have already joined Making Tax Digital (MTD) for their VAT affairs and many of these are already experiencing productivity gains associated with more digital ways of working, as set out in HMRC’s Evaluation of the MTD for VAT service published in March.</p><p> </p><p>The Enterprise Research Centre (2018) found that for micro-businesses, web-based accounting software delivered productivity increases of over 10%.</p> answering member printed Lord Agnew of Oulton question first answered 10/08/2020 14:30:03 answering member 4689 label Biography information for Lord Agnew of Oulton
	tabling member	3834 label Biography information for Lord West of Spithead