Hi Mark

Thank you for all that background information which I found to be very 
informative. I hear, and agree with, you about the complexity of UK Taxation 
system and the practicality of this, but do wonder how the software developers 
mentioned on HMRC website got MTD status. I expect all they did was to get 
submission of the unadulterated records without year end adjustments etc linked 
to HMRC via their API. I was not aware of the HMRC motives, so that was 
interesting. From what you have said, it may be correct to say that the 
existing P&L Report would be OK for this automatic return. It would just need 
to be integrated with the HMRC system using their API. But I am not a 
programmer, so I couldn’t do this.

I have put in an enhancement request for this change and will see what happens 
next. Thank you for your enlightenment.

Regards.
Neil
[email protected]



> On 28 Jul 2021, at 12:24, Mark <[email protected]> wrote:
> 
> Hi Neil,
> 
> From what I understand, HMRC's stated aim for Making Tax Digital is to reduce 
> errors which cost the government tax money. The general approach consists of 
> (my interpretation):
> - Making APIs which make it easier for the right information to be submitted.
> - Requiring that software developers that implement the APIs do so by 
> creating submissions straight out of the raw accounts.  Thus, there is no way 
> for the end user to manipulate the submission data; the data will be accurate 
> (if the accounts are right) and it's harder to defraud the system.
> 
> I got to see inside the MTD process as I've implemented the MTD VAT interface 
> for my businesses, taking the account data out of GnuCash. In order to get 
> this approved for production use, I had an interview with an HMRC engineer, 
> shared my screen and showed the solution at work. It was relatively painless, 
> but the interviewer wanted to check that the general approach was right, that 
> there was a legal submission containing required text, and that there was no 
> way for the end user to change the submitted data (other than by editing the 
> accounts).  I shared the code on GitHub, Google for gnucash-uk-vat if anyone 
> is interested.
> 
> I would expect that MTD for Corporation Tax submission is going to be along 
> the same lines i.e. a requirement that the corporation tax return is 
> automatically derived from accounting records.  I wonder how that will work 
> in reality: VAT accounting is relatively straightforward - the same 
> accounting approach works in lots of different countries. Corporation Tax is 
> a whole different kettle of fish - there are arcane rules specific to the UK: 
> Depreciation, two ways for getting R&D relief, and the way profit/loss is 
> shifted between tax years to name a few.
> 
> Mark.
> 
> > From April 2023, new laws in UK will require all businesses with a gross 
> > income of in excess of £10,000 to keep digital records for Tax returns. I 
> > think that there are already laws in place for record-keeping and 
> > submitting VAT digitally direct to HMRC. I am sure that there must be 
> > thousands of GNUCash users who will be affected.
> >
> > This may seem a long way away, but can one of the developers please confirm 
> > that GNUCash either complies already (I can’t find anything in the Menu’s 
> > that relates to VAT or the collection thereof) or the matter is in hand and 
> > GNUCash will comply before April 2023.
> 

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