Why? Because there is no incentive for the software industry. Pre MTD VAT most software was desktop for which a perpetual licence could be purchased for a one-off payment. Sage Essentials could be bought for less than £100. I had clients who used the same version of Sage for 15 years. Sage could not convince customers to pay them more money unless Sage introduced some ‘must have’ features, or unless there was some huge change in tax that necessitated new software. That’s why MTD was a godsend to the software industry. MTD VAT was the reason that would compel software users to upgrade. The software industry aren’t fools so they decided not to sell one-off perpetual licences for MTD versions of their software, but to only make MTD software available by subscription. Now that the software industry has got all these customers on compulsory subscriptions, what incentive is there for the software industry to put resources into MTD ITSA? There’s no doubt that changing software for incorporate ITSA is a much bigger project than the changes required for MTD VAT. How would the software industry recover the costs? From future subscriptions. But hold on, the software industry already has all MTD VAT customers on subscription. Will MTD ITSA create enough new customers to justify the huge cost of changing the software for MTD ITSA? I doubt it. That’s why I think the software industry’s enthusiasm for MTD VAT will not be repeated in MTD ITSA. And if the industry is less willing to supply the software, it can’t happen.