Making TAX Digital (MTD) is one step HMRC is taking to become one of the most digitally advanced TAX administrations in the world. This HMRC initiative  has been designed to ensure that the UK TAX System is efficient and easier for taxpayers. Making TAX Digital legally comes into effect on the 1st April 2019 for VAT, VAT-registered businesses above the threshold of £85k will be affected by this new law.