The MTD ITSA Threshold is too low and will involve small traders in software costs and time and support costs submitting and administering returns for which there is no commercial benefit.

There is no justifiable reason for low value taxpayers to be subjected to MTD ITSA. Low value taxpayers are supported by Tax Agents and Accountants their focus is on growing their businesses.

Tax records are maintained and are adequate for any worthwhile tax enquiry at this level MTD ITSA regulation is an unnecessary burden for small traders and low taxable income taxpayers.