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Making Tax Digital

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This booklet explains how HMRC's Making Tax Digital (MTD) will affect you.

MTD is without doubt the biggest change to the administration of tax since the invention of PAYE in the first half of the last century. It will affect every individual who is a taxpayer and every business in the UK. In particular, it will change the way that businesses keep their accounting records and report their income to HMRC.

The new regime will also offer the opportunity for self-employed taxpayers to pay their tax through optional "pay as you go" instalments,based on the data filed with HMRC under MTD.
 

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