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Making Tax Digital 2026

It is now over ten years since George Osborne, in the Spring 2015 Budget, announced his intention to make tax digital and, in the process, to “… abolish the tax return altogether”. After a number of delays, Making Tax Digital (MTD) for VAT became mandatory in 2022, although the original proposals were somewhat diluted by allowing businesses to continue keeping their business records on spreadsheets and then link them up to HMRC by using MTD-compatible bridging software, of which there are many free versions available

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