UK HMRC has published a final evaluation report on the impact of Making Tax Digital for Value Added Tax (VAT). Making Tax Digital for VAT is an HMRC initiative requiring businesses in the UK to keep digital financial records and submit VAT returns electronically using compatible software, aimed at reducing tax errors and improving efficiency. --- Making Tax Digital for VAT final evaluation A final evaluation report summarising the main evidence and conclusions of HM Revenue and Customs’ (HMRC) impact evaluation of Making Tax Digital for Value Added Tax (VAT). 1. Executive summary This report concludes HMRC’s impact evaluation of...