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    , "items" : [{"_about" : "http://data.parliament.uk/resources/1129969", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1129969/answer", "answerText" : {"_value" : "<p>There are now over 340,000 businesses in the MTD for VAT service, and over 200,000 VAT returns have been successfully submitted. Businesses need to use the MTD service for their first VAT return period starting on or after 1 April, so for the majority, who file quarterly, their first VAT return through MTD will not be due until 7 August at the earliest.<\/p><p> <\/p><p>HMRC has published a statement of impacts for the Making Tax Digital for Business programme, which is available at the following link:<\/p><p> <\/p><p>https://www.gov.uk/government/publications/making-tax-digital-changing-the-scope-and-pace-technical-note/making-tax-digital-for-business.<\/p><p> <\/p><p>HMRC is monitoring the number of sign-ups closely, as well as MTD\u2019s effectiveness.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
        , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
        , "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
        , "dateOfAnswer" : {"_value" : "2019-06-10", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2019-06-10T14:31:19.31Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2019-06-05", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the efficacy of the Making Tax Digital changes that were implemented in April 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
      }
      , "tablingMemberConstituency" : {"_value" : "East Londonderry"}
      , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
      ], "uin" : "260563"}
    , {"_about" : "http://data.parliament.uk/resources/1133315", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133315/answer", "answerText" : {"_value" : "<p>Making Tax Digital (MTD) has made no changes to the rules on who can file their Corporation Tax (CT) returns through the Company Accounts Tax Online (CATO) system. The Government will formally consult before any decision is taken to proceed with MTD for CT. When it consults, it will consider fully the needs of co-operatives, community benefit societies and others, and these sectors will all have the opportunity to make representations.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
        , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
        , "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
        , "dateOfAnswer" : {"_value" : "2019-06-24", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "266803"}
        , {"_value" : "266805"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2019-06-24T15:45:16.963Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of expanding the usership of CATO software under HMRC\u2019s Making Tax Digital scheme to include (a) co-operatives and (b) community benefit societies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4440", "label" : {"_value" : "Biography information for Marion Fellows"}
      }
      , "tablingMemberConstituency" : {"_value" : "Motherwell and Wishaw"}
      , "tablingMemberPrinted" : [{"_value" : "Marion Fellows"}
      ], "uin" : "266804"}
    , {"_about" : "http://data.parliament.uk/resources/1133314", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133314/answer", "answerText" : {"_value" : "<p>Making Tax Digital (MTD) has made no changes to the rules on who can file their Corporation Tax (CT) returns through the Company Accounts Tax Online (CATO) system. The Government will formally consult before any decision is taken to proceed with MTD for CT. When it consults, it will consider fully the needs of co-operatives, community benefit societies and others, and these sectors will all have the opportunity to make representations.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
        , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
        , "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
        , "dateOfAnswer" : {"_value" : "2019-06-24", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "266804"}
        , {"_value" : "266805"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2019-06-24T15:45:17.023Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, for what reasons (a) co-operatives and (b) community benefit societies were excluded from using CATO software under HMRC\u2019s Making Tax Digital scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4440", "label" : {"_value" : "Biography information for Marion Fellows"}
      }
      , "tablingMemberConstituency" : {"_value" : "Motherwell and Wishaw"}
      , "tablingMemberPrinted" : [{"_value" : "Marion Fellows"}
      ], "uin" : "266803"}
    , {"_about" : "http://data.parliament.uk/resources/1133316", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133316/answer", "answerText" : {"_value" : "<p>Making Tax Digital (MTD) has made no changes to the rules on who can file their Corporation Tax (CT) returns through the Company Accounts Tax Online (CATO) system. The Government will formally consult before any decision is taken to proceed with MTD for CT. When it consults, it will consider fully the needs of co-operatives, community benefit societies and others, and these sectors will all have the opportunity to make representations.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
        , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
        , "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
        , "dateOfAnswer" : {"_value" : "2019-06-24", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "266803"}
        , {"_value" : "266804"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2019-06-24T15:45:17.07Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, whether CATO software under HMRC\u2019s Making Tax Digital scheme is able to be developed to include (a) co-operatives and (b) community benefit societies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4440", "label" : {"_value" : "Biography information for Marion Fellows"}
      }
      , "tablingMemberConstituency" : {"_value" : "Motherwell and Wishaw"}
      , "tablingMemberPrinted" : [{"_value" : "Marion Fellows"}
      ], "uin" : "266805"}
    , {"_about" : "http://data.parliament.uk/resources/1133180", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133180/answer", "answerText" : {"_value" : "<p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.<\/p><p> <\/p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.<\/p><p> <\/p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
        , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
        , "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
        , "dateOfAnswer" : {"_value" : "2019-06-28", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "266729"}
        , {"_value" : "266730"}
        , {"_value" : "266731"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2019-06-28T13:52:36.187Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, whether his Department is planning to extend mandation of Making Tax Digital to other taxes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"}
      }
      , "tablingMemberConstituency" : {"_value" : "Bootle"}
      , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"}
      ], "uin" : "266728"}
    , {"_about" : "http://data.parliament.uk/resources/1133184", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133184/answer", "answerText" : {"_value" : "<p>At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.<\/p><p> <\/p><p>The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.<\/p><p> <\/p><p>HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
        , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
        , "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
        , "dateOfAnswer" : {"_value" : "2019-06-28", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "266728"}
        , {"_value" : "266729"}
        , {"_value" : "266730"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2019-06-28T13:52:36.34Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, whether he has plans for a further consultation on the process for (a) year-end adjustments and (b) the design of software for (i) making tax digital for income tax and (ii) making tax digital for corporation tax in relation to the working practices of businesses and their (A) accountants, (B) agents and (C) advisers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"}
      }
      , "tablingMemberConstituency" : {"_value" : "Bootle"}
      , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"}
      ], "uin" : "266731"}
    , {"_about" : "http://data.parliament.uk/resources/1139051", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1139051/answer", "answerText" : {"_value" : "<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 \u2013 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\u2019s 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\u2019 different needs, preferences and budgets.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"}
        , "dateOfAnswer" : {"_value" : "2019-07-23", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2019-07-23T16:19:11.617Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2019-07-15", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4596", "label" : {"_value" : "Biography information for Lord Colgrain"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Lord Colgrain"}
      ], "uin" : "HL17136"}
    , {"_about" : "http://data.parliament.uk/resources/1142431", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1142431/answer", "answerText" : {"_value" : "<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>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"}
        , "dateOfAnswer" : {"_value" : "2019-08-06", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2019-08-06T14:08:44.993Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2019-07-25", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4533", "label" : {"_value" : "Biography information for Baroness Altmann"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Altmann"}
      ], "uin" : "HL17505"}
    , {"_about" : "http://data.parliament.uk/resources/1143428", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1143428/answer", "answerText" : {"_value" : "<p>Performance on the VAT Helpline met the 5-minute average speed of answer target for most of June, July and August, with a slightly longer wait on a few peak dates and at the start and end of July. HM Revenue and Customs (HMRC) have trained and deployed additional resource and increased their digital support offering to businesses and agents.<\/p><p> <\/p><p>More than one million VAT traders have now joined the MTD service and more than one million returns have been received and the VAT paid. Businesses that are unable to meet the requirements of MTD because they are digitally excluded can claim exemption from the service and continue to file their VAT returns in the way they did prior to MTD, so there is no revenue lost as a result.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
        }
        , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
        , "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
        , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : {"_value" : "284983"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2019-09-09T14:55:24.8Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2019-09-02", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate has been made of the revenue lost to the public purse due to businesses inability to navigate the new Making Tax Digital system.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4467", "label" : {"_value" : "Biography information for Drew Hendry"}
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