On 31 January 2017, HMRC published the outcome of the consultation on Making Tax Digital: Voluntary pay as you go. This includes a summary of the consultation responses together with the government’s comments and conclusions, and sets out next steps.
This was one of six 2016 consultations on the Making Tax Digital (MTD) project. The Tax Faculty has posted news items on each of the six consultation outcomes.
The comments made by respondents have been summarised by HMRC as:
The government has said in response:
The fact that the scheme is voluntary mitigates against any concerns. The detailed design will be critical and the Tax Faculty will continue to monitor the changes and to work with HMRC. We welcome the changes that have been made since the original proposals.