Making Tax Digital

by Sarah Laing

Revised and up to date for 2025/26. This course helps you understand the Making Tax Digital project and the latest timelines for businesses and individuals, along with the key practicalities involved.

This course is not currently available

This course will enable you to

  • Familiarise yourself with the latest MTD timelines in place for businesses and individuals making the transformation
  • Implement the necessary software and training requirements for MTD
  • Consider the practicalities, costs and benefits of MTD
  • Discover the various transitional stages for the MTD project and key future changes we can expect to see.

About the course

Making Tax Digital (MTD) continues to reshape how businesses and individuals engage with the UK tax system. While the direction of travel is widely supported, the scale and pace of change continue to raise questions. Since April 2022, nearly all VAT-registered businesses have been required to maintain digital records and submit returns using compatible software. Further changes, including MTD for Income Tax Self Assessment (ITSA), are being phased in.

This course helps you stay up to date with the latest MTD developments, including revised timelines and upcoming requirements. You'll explore the practical steps needed to comply - such as software choices, digital links, and staff training - alongside a review of the costs, benefits, and transition stages for different types of taxpayers.

Whether you're preparing clients or your own organisation, this course will equip you with the insight to implement MTD effectively and adapt to the evolving digital tax landscape.

Look inside

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Contents

  • The timeline for Making Tax Digital
    • Getting started with Making Tax Digital
    • Coming into effect
    • The key dates
    • Understanding digital reporting for businesses
    • Software requirements for MTD
    • Incorporating MTD for VAT
  • Software for MTD
    • Specific software requirements
    • What the legislation says
    • Understanding digital links
    • Choosing the right software
    • Software providers
  • Understanding the practicalities
    • Costs and benefits
    • Practical challenges
    • Opportunities of MTD
    • Facing internal issues
    • Training and support for MTD
  • The future of MTD
    • Beginning the transition
    • Penalties for late submission
    • What the future holds
    • The impact of MTD on income tax
    • MTD for corporation tax

How it works

Author

Sarah Laing

Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.

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This course is not currently available. To find out more, please get in touch.