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>
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" : "284992"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T14:55:24.847Z", "_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 steps he is taking to reduce waiting times for businesses seeking support through Making Tax Digital's telephone lines.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4467", "label" : {"_value" : "Biography information for Drew Hendry"} } , "tablingMemberConstituency" : {"_value" : "Inverness, Nairn, Badenoch and Strathspey"} , "tablingMemberPrinted" : [{"_value" : "Drew Hendry"} ], "uin" : "284983"} , {"_about" : "http://data.parliament.uk/resources/1143428", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1143428/answer", "answerText" : {"_value" : "
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>
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"} } , "tablingMemberConstituency" : {"_value" : "Inverness, Nairn, Badenoch and Strathspey"} , "tablingMemberPrinted" : [{"_value" : "Drew Hendry"} ], "uin" : "284992"} , {"_about" : "http://data.parliament.uk/resources/1156088", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1156088/answer", "answerText" : {"_value" : "
By 24 October 2019 over 1.25 million businesses had joined the new MTD service and over 1.75 million VAT returns had been successfully submitted using MTD-compatible software.<\/p>
<\/p>
HM Revenue and Customs (HMRC) have worked with and taken feedback from stakeholders including Defra and the National Farmers\u2019 Union, to help shape the design and to understand the impact of the MTD service. An assessment of the impact on smaller, rural businesses is included within the wider Impact Assessment.<\/p>
<\/p>
Broadband connectivity was presented as a particular challenge for some rural communities. The Government has committed more than £1 billion for the next generation of digital infrastructure, with the Chancellor recently announcing a £5 billion commitment to fund gigabit-capable (speeds of 1,000Mbps>) deployment in the hardest to reach 20% of UK premises. This will close the digital divide and ensure rural areas are not left behind.<\/p>
<\/p>
Those that cannot go digital are already not required to join MTD.<\/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" : "2019-10-31", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-10-31T15:59:24.157Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-10-24", "_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 assessments were undertaken on the negative effects on smaller, rural businesses of Making Tax Digital.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4048", "label" : {"_value" : "Biography information for Caroline Nokes"} } , "tablingMemberConstituency" : {"_value" : "Romsey and Southampton North"} , "tablingMemberPrinted" : [{"_value" : "Caroline Nokes"} ], "uin" : "4989"} , {"_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/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/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/1419305", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1419305/answer", "answerText" : {"_value" : "
Making Tax Digital (MTD) is already benefiting UK businesses, simplifying tax administration through software.
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>
For MTD for Income Tax, quarterly summaries of business income and expenditure automatically produced from businesses\u2019 digital records will spread the checking and assurance of accounts through the year, reducing pressure at year-end.<\/p>
<\/p>