Podcast Episodes
A summary of each podcast episode is shown below. You can download the episodes where you usually obtain your podcasts including: Apple Podcasts, Amazon music, Spotify, Google podcasts, Podcast addict, Podchaser, PlayerFM or play from the link below.
The podcasts provide tax CPD for accountants based in the UK
MTD update for 2023
Contact Emma Rawson
Emma Rawson is a Tax Technical officer with the Association of Taxation Technicians. Emma is a freelance CPD trainer and tax author.
E-mail: ERawson@att.org.uk
The episode will appear here on release on 11 October 2023
New basis period
MTD has been kicked into the long grass more than most proposed changes from HMRC. Indeed it was due to happen early 2024 but was postponed again.
This podcast looks at the current situation and what should happen in 2026 so you can plan now.
Our guest is Emma Rawson. Emma is a Technical Officer with ATT. In that role Emma has been involved in discussions, meetings and representations to HMRC on the MTD changes, making Emma a perfect guest for the subject. Emma is a freelance CPD trainer and tax author and can be contacted at erawson@att.org.uk
List of contents and timings
1:29 Introducing Emma Rawson ATT Technical Officer
2:43 Current situation on MTD
3:15 Small business review
3:58 The proposed limits from April 2026
4:34 What HMRC want taxpayers to report every quarter
4:51 What the quarterly updates involve 3 step process
5:46 What do HMRC actually want filed?
6:25 Why do HMRC want quarterly accounts?
7:33 Are quarterly payments on the 'hidden agenda'?
8:33 Is it a declaration or 'just' a submission?
9:32 Which quarters can we use?
10:08 Partnerships
10:44 Current situation on incorporated entities and MTD
12:23 End of period statement (EOPS) and final declaration
14:04 Software development
14:48 Bank feeds and pre-population
16:27 CIOT and ATT survey on MTD
17:53 Agent's services helpline
20:14 Role of the agent under MTD
22:09 Planning for MTD
24:17 Digitally excluded - likely approach under MTD
26:17 Is it going to happen?
