Requirements for businesses under MTD published

Posted by on 18 April, 2017
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This item was filled under Tax

The primary and secondary legislation for Making Tax Digital for business is in the Finance (No 2) Bill 2017.

HMRC has published an update on what is included. A summary follows, but for details see here.

Scope – details of which businesses (including sole traders and landlords) will be within the scope of the new requirements.

Entity and activity-specific exemptions – details of exclusions and exemptions from MTD for business.

Regulation-making powers – powers for HMRC to require …

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