Making Tax Digital

by Sarah Laing
access120 days access
cpd hours4 CPD hours

This course will enable you to:

  • Prepare for the new MTD scheme
  • Explore the current timeline in place for the changes
  • Understand the effects MTD will have including both costs and benefits
  • Implement the necessary software and training requirements for MTD
This course has been revised and is up to date for 2021/22.

There is widespread agreement that the government's Making Tax Digital (MTD) project is the right approach for the future, but businesses and professional bodies still have concerns regarding the pace and scale of the changes.

This course will help you prepare for the new MTD scheme, and the changes it will bring. You will explore the current timeline in place for these changes, and learn about the effects they will have, including both the costs and benefits.

There are also many changes that you need to make now, to ensure that you are ready for the future. This course will therefore take you through the current preparations you should be implementing, including software and training requirements for both yourself and other staff members.


  • When does MTD take effect?
  • What is digital reporting?
  • What are the software requirements?
  • How does Brexit affect MTD?
  • What do businesses need to do now?


  • What are the specific software requirements?
  • How do digital links works?
  • How do you choose the right software?
  • Who are the software providers?


  • What are the costs and benefits of MTD?
  • What are the practical challenges?
  • What internal issues might businesses face?
  • What training and support is needed?


  • When should you begin the transition?
  • What are the penalties for late submission?
  • How will MTD develop in the future?
  • Where can you find further help?

Sarah Laing is a Chartered Tax Adviser. She has been writing professionally since 1998 when she joined CCH Editions as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences).

Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms, and now works as a freelance author providing technical writing services for the tax and accountancy profession.

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Verifiable CPD
Your course counts as verifiable CPD, if you can answer "yes" to these questions:

  1. Was the learning activity relevant to your career?
  2. Can you explain how you will apply the learning in the workplace?

You select courses that meet these criteria, and as you complete each course you get a CPD certificate so you can provide ACCA with the evidence that you undertook the learning activity.