Research and analysis

Exploring voluntary sign-up to Making Tax Digital for VAT

Research to explore why businesses below the VAT threshold signed up to Making Tax Digital voluntarily.

Documents

Exploring voluntary sign-up to Making Tax Digital for VAT

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Details

This research focused on businesses whose turnover was below the VAT threshold when they decided to sign up for Making Tax Digital. They are therefore described as having signed up ‘voluntarily’.

It aimed to understand participants’ motivations for volunteering to sign up to Making Tax Digital for VAT, to allow HMRC to design a strategy to encourage further voluntary sign-ups and support businesses through the sign-up process ahead of mandation in April 2022.

This research involved 38 in-depth interviews in August and September 2020.

Updates to this page

Published 23 March 2021

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