Making Tax Digital for VAT: frequently asked questions
From April 2019, most VAT-registered businesses with a taxable turnover above £85,000 must follow the rules for MTD for VAT. There are many reasons why some businesses may not be able to comply with the rules and so it is worth recapping and discussing the exemptions that are available. For more details, download our factsheet of frequently asked questions.
Technical factsheet: rights of access to accounting records when those records are held by a third party
Documents belonging to clients must be given to clients (or their agents if authorised to do so) promptly on request, or on ceasing to act for the client, except in those cases where members are able to exercise a right of lien.
VAT: businesses supplying digital services to private consumers
New guidance covering the recent changes to the place of supply of digital services from 1 January 2015 is available from the GOV.UK website.
The services covered by the changes are digital services otherwise known as broadcasting, telecommunications and electronic services (BTE).
A list of most relevant HMRC links that includes:How to fill in your tax return, residence, remittance basis etc. notes,Capital gains summary notes, UK property notes, Additional information notes, and many more
The place of supply rule changes could lead to a digital services supplier having to register in each member state they make supplies and suffer the administrative burden that comes with it: that’s a potential of 28 VAT registrations. The VAT MOSS will be implemented from 1 January 2015, giving the supplier an option of registering in just one member state and accounting for any VAT due to any member states through a single VAT MOSS return.
HMRC has had a change of policy following the First Tier Tribunal (FTT) decision in Robinson Family Ltd  UKFTT 360 (TC). The changes are three-fold and are discussed here policy change by policy change.
Generally, a 'reasonable excuse' is when some unforeseeable or unusual event beyond somebody's control has prevented that person from filing the return on time. For example:
a failure in the HMRC computer system,a serious illness, disability or serious mental health condition has made the taxpayer incapable of filing the tax return etc.