Research exploring the impact of Making Tax Digital on VAT customers below the £85,000 threshold following requirements introduced in April 2022.
Details
HMRC commissioned Verian (formerly Kantar Public) to undertake this research to explore the early impact of Making Tax Digital on VAT customers below the £85,000 VAT-registration threshold since requirements were introduced in April 2022. The research comprised 50 in-depth telephone or video interviews with customers who submit their VAT returns using Making Tax Digital compatible software.
The report explores the early experience of customers in complying with the requirements in the first year since they were introduced.
The views in this report are the authors’ own and do not necessarily reflect those of HM Revenue & Customs.
Source gov.uk
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