Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether he has plans for Making Tax Digital to be mandatory for businesses below the VAT threshold; and if he will make statement.

I refer the Honourable member to my written statement to the House on 13 July which is available here.

http://www.parliament.uk/business/publications/written-questions-answers-statements/written-statement/Commons/2017-07-13/HCWS47/