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The path ahead for MTD: review or reflect?

The new government should look at how MTD fits into plans for digitalisation of UK tax administration more generally and at the wider opportunities technology presents for taxpayers and HMRC, writes Paul Aplin OBE.

I doubt that I was alone in wondering whether the incoming government might take the opportunity to conduct a review of the MTD programme. Given that the initial target date of 2020 is now well in the past that we are still almost two years away from the first mandated phase of MTD ITSA and that some elements of the initial ambition are now on a distant – and undefined – time horizon there was a strong case for doing so. Lord Carter of Coles review of HMRC’s online services back in 2006 was one of the most significant and successful catalysts in the history of UK digitalisation of tax administration: it transformed the...

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