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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

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

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

1360915

registered interest
date	18/10/2021
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 steps they are taking to ensure that software providers for businesses participating in the Making Tax Digital programme do not pursue unfair profit-seeking behaviour.
tabling member printed	Lord Taylor of Warwick
uin	HL3187
answer	answer is ministerial correction date of answer 01/11/2021 answer text <p>HMRC works closely with the software industry to ensure that businesses have access to products that suit their budgets and needs.</p><p>The introduction of Making Tax Digital (MTD) for VAT has resulted in a competitive software market. Many businesses that were already using subscription-based accounting software before MTD saw their products upgraded for MTD compatibility for free. Several free and low-cost software products are available.</p><p>HMRC expects a similarly competitive market for MTD for Income Tax Self Assessment. The government remains committed to working with software suppliers to ensure there are free MTD for Income Tax Self Assessment software products for businesses with straightforward tax affairs.</p> answering member printed Lord Agnew of Oulton question first answered 01/11/2021 17:14:07 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	1796 label Biography information for Lord Taylor of Warwick

1328024

registered interest
date	25/05/2021
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 steps they are taking to increase awareness of the impact of 'Making Tax Digital' on tax.
tabling member printed	Lord Taylor of Warwick
uin	HL589
answer	answer is ministerial correction date of answer 08/06/2021 answer text <p>The Government is committed to ensuring that businesses within scope of Making Tax Digital (MTD) understand the impact it will have on their business. All taxpayers within scope of MTD will receive direct contact from HMRC in advance of mandation outlining the changes and explaining how to comply.</p><p> </p><p>HMRC engage extensively with taxpayers, agents, and representative bodies to raise awareness of MTD through stakeholder forums, public events, webinars, social media, and publishing information and guidance on GOV.UK.</p><p> </p><p>MTD does not change the amount of tax a business has to pay, but rather when and how it reports tax information to HMRC. Two independent research studies commissioned by HMRC have found that small businesses that had joined MTD for VAT with fully integrated software reported spending less time on their tax and making fewer errors.</p> answering member printed Lord Agnew of Oulton question first answered 08/06/2021 11:42:39 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	1796 label Biography information for Lord Taylor of Warwick

1303332

registered interest
date	17/03/2021
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, on how many occasions guidance on the taxation of (a) individuals and (b) businesses on the Government website has been updated in each of the last 30 months.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	170619
answer	answer is ministerial correction date of answer 26/03/2021 answer text <p>The information requested is not recorded in the format requested and it is not possible to calculate the requested figures from the data that is held.</p><p> </p><p>Guidance on gov.uk is regularly updated, including in relation to covid support schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/03/2021 11:44:34 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1303333

registered interest
date	17/03/2021
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 the process is for updating guidance on the taxation of (a) individuals and (b) businesses on the Government website; and if he will outline the respective roles of (i) HMRC and (ii) the Government Digital Service.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	170620
answer	answer is ministerial correction date of answer 26/03/2021 answer text <p>The process for updating guidance on the taxation of individuals and businesses on the Government website (GOV.UK) is the same. Specialist content designers from HM Revenue and Customs (HMRC) and Government Digital Services (GDS) work with HMRC’s policy, technical and operational specialists to take the technical and policy intent and present it as guidance that meets the needs of GOV.UK users.</p><p> </p><p>HMRC own the factual accuracy of all of their guidance and can update independently, without consulting GDS, the vast majority of their guidance on GOV.UK.</p><p> </p><p>A small proportion of HMRC’s guidance on GOV.UK is administered by GDS directly. This is generally the most commonly used guidance, designed for members of the public (or small to medium-sized businesses) who may have little or no experience on a given topic. GDS follow strict guidelines to make sure that Government information is consistent across departments, accessible and understandable to all. GDS own the words and user experience of the guidance they directly administer and HMRC own and assure the factual accuracy.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/03/2021 13:25:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1248329

registered interest
date	03/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Electronic Government
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the costs to businesses of interfacing their accounting software with HMRC in compliance with reguirements for the digitisation of reporting.
tabling member constituency	New Forest West
tabling member printed	Sir Desmond Swayne
uin	110718
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>The costs incurred in the move to digital record keeping and reporting through Making Tax Digital (MTD) will vary from business to business, and are dependent on factors such as business size, complexity, degree of digital capability and the cost and functionality of the software used. There are free software products available for businesses with the simplest affairs.</p><p> </p><p>HMRC’s early estimates published on 21 July anticipated that businesses will incur costs of, on average, £175 to make the transition to MTD, with about £20 a year in additional continuing costs. HMRC have since undertaken significant engagement with representative bodies within both the business and accountancy worlds, as well as software developers, in order to further understand the associated costs of future MTD mandation. These costs represent an investment that will yield dividends in terms of increased productivity and turnover. HMRC are working with these bodies in order to ensure estimates are accurate and will do all they can to minimise costs. A new publication with revised estimates will be published in due course.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:08:23 answering member 3991 label Biography information for Jesse Norman
tabling member	55 label Biography information for Sir Desmond Swayne

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

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