Research to understand why MTD non-compliant businesses have not yet signed up.

The aim of the research is to understand barriers to signing up for MTD for those businesses who are mandated to sign up have not done so. The research will consist of 45 telephone interviews with VAT businesses with a turnover of £85,000 or over, who have not signed up to Making Tax Digital. Findings from this research are expected to inform future communications to encourage businesses to sign up to MTD.