Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department has taken to support the implementation of Making Tax Digital; and whether Making Tax Digital will become operational in April 2019.

HMRC have been engaging extensively with stakeholders on an ongoing basis, raising awareness and helping businesses to prepare for MTD. There is a collection of MTD support material available on GOV.UK and HMRC is writing to all mandated businesses to ensure they are aware of the changes. HMRC has also been working closely with the software industry to ensure there is a wide range of software products ready.

The MTD VAT pilot began in April 2018, with a live testing phase where specific volunteer businesses and agents were invited to join to ensure everything was working. MTD for VAT will be mandated for all customers in April, except for the small minority for whom that has been deferred.