The introduction of Making Tax Digital (MTD) for VAT is perhaps the most significant change since VAT was introduced in 1973, yet the repeated complaint of businesses across the UK is that they are often unaware of what is required of them and who to ask. Often they feel that information is being inadequately communicated by HMRC.

The lack of back-and-forth between the UK’s tax collector and the very businesses it expects to participate led Lord Lee, a member of the economic affairs committee, to describe the programme as ‘heading for a giant car crash’.