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Restrictions on businesses that can join the pilot for MTD for income tax

04 January 2021
Issue: 4774 / Categories: News

HMRC has updated its making tax digital (MTD) guidance to state that businesses cannot join the pilot for MTD for income tax if they have claimed one or more of the government’s pandemic support grants:

  • self-employment support scheme for sole traders;
  • coronavirus job retention scheme; and
  • eat out to help out scheme for businesses in the hospitality sector.
Issue: 4774 / Categories: News
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