To encourage 400,000 people to sign up for the “public beta” testing programme starting next month HMRC is offering a “special treat” for participants by excusing them from having to complete an SA return

Theresa Middleton – the lead on the MTD project for HMRC stated “It is not a question of opting out of the self assessment system. By subscribing to the pilot, and then complying with the conditions (sending in summary updates, End of Year activity, and where appropriate all other tax information) there will be, for the relevant year, no requirement to subsequently submit a self-assessment return because the taxpayer will have already met their statutory obligations.”

The year-long test programme will run from April and be open to volunteers, businesses and landlords.