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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"}
}
, "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"}
, "answeringMemberPrinted" : {"_value" : "Lucy Frazer"}
, "dateOfAnswer" : {"_value" : "2022-02-08", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-02-08T13:39:46.673Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-02-02", "_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 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4079", "label" : {"_value" : "Biography information for Julian Sturdy"}
}
, "tablingMemberConstituency" : {"_value" : "York Outer"}
, "tablingMemberPrinted" : [{"_value" : "Julian Sturdy"}
], "uin" : "116919"}
, {"_about" : "http://data.parliament.uk/resources/1415986", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1415986/answer", "answerText" : {"_value" : "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\u2019 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>
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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"}
}
, "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"}
, "answeringMemberPrinted" : {"_value" : "Lucy Frazer"}
, "dateOfAnswer" : {"_value" : "2022-02-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-02-01T15:37:27.747Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-01-24", "_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 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4630", "label" : {"_value" : "Biography information for Ben Lake"}
}
, "tablingMemberConstituency" : {"_value" : "Ceredigion"}
, "tablingMemberPrinted" : [{"_value" : "Ben Lake"}
], "uin" : "110545"}
, {"_about" : "http://data.parliament.uk/resources/1360915", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1360915/answer", "answerText" : {"_value" : "
HMRC works closely with the software industry to ensure that businesses have access to products that suit their budgets and needs.<\/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>
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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"}
}
, "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"}
, "dateOfAnswer" : {"_value" : "2021-11-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-11-01T17:14:07.8Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-10-18", "_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 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1796", "label" : {"_value" : "Biography information for Lord Taylor of Warwick"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Taylor of Warwick"}
], "uin" : "HL3187"}
, {"_about" : "http://data.parliament.uk/resources/1328024", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1328024/answer", "answerText" : {"_value" : "
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>
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>
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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"}
}
, "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"}
, "dateOfAnswer" : {"_value" : "2021-06-08", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-06-08T11:42:39.917Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-05-25", "_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 steps they are taking to increase awareness of the impact of 'Making Tax Digital' on tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1796", "label" : {"_value" : "Biography information for Lord Taylor of Warwick"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Taylor of Warwick"}
], "uin" : "HL589"}
, {"_about" : "http://data.parliament.uk/resources/1303332", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1303332/answer", "answerText" : {"_value" : "
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>
Guidance on gov.uk is regularly updated, including in relation to covid support schemes.<\/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" : "2021-03-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-03-26T11:44:34.607Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-03-17", "_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, 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"}
}
, "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"}
, "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"}
], "uin" : "170619"}
, {"_about" : "http://data.parliament.uk/resources/1303333", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1303333/answer", "answerText" : {"_value" : "
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\u2019s 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>
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>
A small proportion of HMRC\u2019s 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>"}
, "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" : "2021-03-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-03-26T13:25:29.217Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-03-17", "_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 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"}
}
, "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"}
, "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"}
], "uin" : "170620"}
, {"_about" : "http://data.parliament.uk/resources/1248329", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1248329/answer", "answerText" : {"_value" : "
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>
HMRC\u2019s 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>"}
, "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" : "2020-11-09", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-11-09T16:08:23.94Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-11-03", "_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 he has made of the costs to businesses of interfacing their accounting software with HMRC in compliance with reguirements for the digitisation of reporting.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/55", "label" : {"_value" : "Biography information for Sir Desmond Swayne"}
}
, "tablingMemberConstituency" : {"_value" : "New Forest West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Desmond Swayne"}
], "uin" : "110718"}
, {"_about" : "http://data.parliament.uk/resources/1228019", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1228019/answer", "answerText" : {"_value" : "
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\u2019s written ministerial statement on 21 July (HCWS400) and HMRC and HM Treasury\u2019s publication \u201cBuilding a trusted, modern tax administration\u201d of the same date.<\/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\u2019s Evaluation of the MTD for VAT service published in March.<\/p>
<\/p>
The Enterprise Research Centre (2018) found that for micro-businesses, web-based accounting software delivered productivity increases of over 10%.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"}
}
, "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"}
, "dateOfAnswer" : {"_value" : "2020-08-10", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-08-10T14:30:03.077Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-07-27", "_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 assessment they have made of the impact of the Making Tax Digital programme on the productivity of the self-employed.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3834", "label" : {"_value" : "Biography information for Lord West of Spithead"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord West of Spithead"}
], "uin" : "HL7410"}
, {"_about" : "http://data.parliament.uk/resources/1227865", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1227865/answer", "answerText" : {"_value" : "
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>
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>
MTD is not a response to any changes in HMRC workforce. It is a key part of the Government\u2019s 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>
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\u2019s 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>
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>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"}
}
, "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"}
, "dateOfAnswer" : {"_value" : "2020-07-30", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "HL7264"}
, {"_value" : "HL7265"}
, {"_value" : "HL7266"}
, {"_value" : "HL7267"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-07-30T12:13:24.017Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-07-23", "_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 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", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3834", "label" : {"_value" : "Biography information for Lord West of Spithead"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord West of Spithead"}
], "uin" : "HL7263"}
, {"_about" : "http://data.parliament.uk/resources/1227867", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1227867/answer", "answerText" : {"_value" : "
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>
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>
MTD is not a response to any changes in HMRC workforce. It is a key part of the Government\u2019s 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>
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\u2019s 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>
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>"}
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