Making Tax Digital: who starts quarterly reporting when

In a regular timetable update for HMRC's Making Tax Digital, CCH Daily sets out the key dates for the start of quarterly reporting and the subsequent year end reconciliation tax report, based on company or partnership size and turnover. This list will be updated regularly to reflect any changes to reporting requirements

VAT-paying unincorporated businesses with turnover above £85,000, equivalent to VAT threshold

Start date: 1 April 2018

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