MTD update October 2023

The things we do for tax

Check www.thethingswedofortax.co.uk for new episodes providing CPD for tax accountants

פרקים

1. MTD update October 2023 (00:00:00)

2. Introducing Emma Rawson ATT Technical Officer (00:01:29)

3. Current situation on MTD (00:02:43)

4. Small business review (00:03:15)

5. The proposed limits from April 2026 (00:03:58)

6. What HMRC want taxpayers to report every quarter (00:04:34)

7. What the quarterly updates involve 3 step process (00:04:51)

8. What do HMRC actually want filed? (00:05:46)

9. Why do HMRC want quarterly accounts? (00:06:25)

10. Are quarterly payments on the 'hidden agenda'? (00:07:33)

11. Is it a declaration or 'just' a submission? (00:08:33)

12. Which quarters can we use? (00:09:32)

13. Partnerships (00:10:08)

14. Current situation on incorporated entities and MTD (00:10:44)

15. End of period statement (EOPS) and final declaration (00:12:23)

16. Software development (00:14:04)

17. Bank feeds and pre-population (00:14:48)

18. CIOT and ATT survey on MTD (00:16:27)

19. Agent's services helpline (00:17:53)

20. Role of the agent under MTD (00:20:14)

21. Planning for MTD (00:22:09)

22. Digitally excluded - likely approach under MTD (00:24:17)

23. Is it going to happen? (00:26:17)