Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the impact on small and medium-sized enterprises of the move to the online VAT returns system.

There is a range of advice and support available to help businesses of all sizes prepare for Making Tax Digital (MTD) for VAT in April 2019. HM Revenue and Customs (HMRC) is working very closely with software providers, businesses, representative bodies and the accountancy profession to raise awareness of MTD and ensure the right support and training is in place to help businesses adapt.

HMRC’s customer support model, which guides businesses to the most appropriate help, includes technical support, webchat, YouTube training videos, webinars, a helpline, and relevant guides. HMRC also publishes a list of MTD for VAT compatible products on GOV.UK to help businesses make an informed choice of software to meet their needs. HMRC is writing to customers that it expects to be mandated for MTD for VAT, explaining what the business needs to do.

HMRC’s Impact Assessment for MTD was published on 1 December 2017. There is no separate Impact Assessment relating to small and medium-sized enterprises.