Making Tax Digital

GPTKB entity

Statements (24)
Predicate Object
gptkbp:instanceOf gptkb:government_agency
gptkbp:abbreviation gptkb:MTD
gptkbp:appliesTo gptkb:Corporation_Tax
gptkb:Income_Tax
VAT
gptkbp:country gptkb:United_Kingdom
https://www.w3.org/2000/01/rdf-schema#label Making Tax Digital
gptkbp:launched gptkb:HM_Revenue_and_Customs
gptkbp:period Corporation Tax phase (future)
Income Tax phase from 2026
VAT phase started 2019
gptkbp:purpose digitise tax administration
gptkbp:relatedTo gptkb:HMRC
gptkbp:requires digital record keeping
use of compatible software
gptkbp:startDate 2019-04-01
gptkbp:status ongoing
gptkbp:targetAudience businesses
self-employed individuals
landlords
gptkbp:threshold VAT taxable turnover above £85,000
gptkbp:website https://www.gov.uk/government/publications/making-tax-digital/overview
gptkbp:bfsParent gptkb:MTD_Connect
gptkbp:bfsLayer 7