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Practical points 2018 - Making tax digital

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This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 16 January 2018
  • Archived on: 01 January 2019

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in HMRC's efforts to digitise tax administration. These brief practical points are published each month in the faculty's magazine TAXline.

Also, businesses that pay their VAT by direct debit cannot sign up in the 15 days leading up to the submission date.

A six-month deferral from 1 April 2019 will apply to around 3.5% of businesses that fall into one of the following categories: