Tax expert Rebecca Benneyworth says firms should test MTD with at least one client before 6 April 2026. She chairs HMRC's Digital Advisory Group and has been running MTD trials with her own practice clients. Her advice: understand the year-end filing process now, not in a panic later.
Firms relying on bridging tools and spreadsheets to file VAT returns are in for a rude shock. MTD for Income Tax from April 2026 requires proper digital record keeping, not just a submission link.
Nearly two years after the merged RDEC and ERIS schemes launched, firms are hitting real-world problems. Subcontractor claims, overseas costs, and EPW documentation are all getting harder to justify.
One Call Consultants Ltd lost its tribunal appeal after HMRC denied £314,401 in input tax under Kittel principles. The FTT ruled the director should have known payroll suppliers were part of a fraud chain. Director hit with personal liability penalty.
HMRC confirmed the new mandatory registration system launches 18 May 2026, with staged deadlines through November. Three months out, the guidance remains thin on specifics. Professional bodies are asking for more detail before Finance Bill clauses lock in.
UK tax advisers and accountants interacting with HMRC on behalf of clients must register from May 2026. Three-month transition window. Non-compliance carries £5,000+ fines.
HMRC's Making Tax Digital for Income Tax hits 864,000 sole traders and landlords on 6 April 2026. That's 49 days to get software sorted, test quarterly filings, and explain the new points-based penalty system to clients who think Self Assessment is still annual.