ICAEW.com works better with JavaScript enabled.

Demystifying MTD Simple Assessment and MTDi

First broadcast on 14 November 2017. Simple Assessment has received a mixed reception from the profession and in the media.

Does it mean the end of the tax return and how does it fit together with Making Tax Digital for Business, self assessment and the P800 reconciliation process for PAYE taxpayers? HMRC issued the first such assessments in September 2017 and, to start with, two specific groups will receive these assessments. There are concerns about the accuracy of the assessments and the possibility of the power being used for other groups who are currently in self assessment. Join Anita Monteith and Caroline Miskin for the latest information about Simple Assessment and other MTDi changes.