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Making Tax Digital - next steps
CIOT and ATT member survey
1.
Do you think that Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA), in its current form, can be successfully introduced from April 2024? [select one]
Yes
No
2.
If no, what do you think should happen next? [select no more than two]
Pause the project, and consult on the future of MTD
Carry on, but on a voluntary basis and only make mandatory when all MTD processes have been proven to work
Announce a blanket deferral and make mandatory at a fixed future date
Carry on, but with a significant increase to the £10k turnover threshold
Carry on, but defer specific groups eg landlords
Other (please specify)
3.
How do you feel about the following aspects of MTD for ITSA implementation?
Very comfortable
Generally comfortable
Uncomfortable
Taxpayer awareness
Very comfortable
Generally comfortable
Uncomfortable
Your / agents' awareness
Very comfortable
Generally comfortable
Uncomfortable
Taxpayer ability to comply
Very comfortable
Generally comfortable
Uncomfortable
Your / agents’ capacity and resources to support clients
Very comfortable
Generally comfortable
Uncomfortable
HMRC’s capacity and resources to support taxpayers and agents
Very comfortable
Generally comfortable
Uncomfortable
Availability of suitable software
Very comfortable
Generally comfortable
Uncomfortable
Cost to clients
Very comfortable
Generally comfortable
Uncomfortable
Your / agents’ ability to charge for your time
Very comfortable
Generally comfortable
Uncomfortable
Impact on the 'tax gap' (ie that MTD for ITSA will reduce it)
Very comfortable
Generally comfortable
Uncomfortable
Something else (see 'Other' below)
Very comfortable
Generally comfortable
Uncomfortable
Other (please specify)
4.
How useful do you think the following elements of MTD for ITSA will be for businesses?
Very useful
Somewhat useful
Not useful
Keeping records digitally
Very useful
Somewhat useful
Not useful
Digital links between digital records
Very useful
Somewhat useful
Not useful
Quarterly reporting (to ensure timely record keeping)
Very useful
Somewhat useful
Not useful
The quarterly tax estimate following the quarterly update
Very useful
Somewhat useful
Not useful
The End of Period Statement
Very useful
Somewhat useful
Not useful
The Final Declaration (aka the tax return)
Very useful
Somewhat useful
Not useful
5.
Please add any further comments you wish to make about MTD for ITSA.