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Select Committee · Public Accounts Committee

Progress with making tax digital

Status: Closed Opened: 16 May 2023 Closed: 8 Mar 2024 33 conclusions 1 report

Making Tax Digital (MTD) is HMRC’s flagship transformation programme. It aims to help businesses reduce errors in their tax records, through the use of digital record-keeping and by requiring them to submit quarterly updates using MTD compatible software. HMRC also intends to move processes and tax records onto a modern tax management platform. MTD was …

Clear

Reports

1 report
Title HC No. Published Items Response
Eightieth Report - Progress with Making Tax Digital HC 1333 24 Nov 2023 33 Responded

Recommendations & Conclusions

1 item
24 Conclusion Eightieth Report - Progress with Making… Not Addressed

HMRC delayed and rephased Making Tax Digital due to past delivery challenges and unforeseen risks.

HMRC received approval from government in December 2022 to delay and rephase the Making Tax Digital programme for its Income Tax Self Assessment (Self Assessment) customers.55 This gave HMRC a further two years to finalise the programme before introducing it for taxpayers with incomes over £50,000 from April 2026 and …

Government response. The government response reiterates the previously announced delays and revised phased rollout for Making Tax Digital, but does not address the committee's observations about lessons learned, contingency planning, or confidence in preventing further delays.
HM Treasury

Oral evidence sessions

1 session
Date Witnesses
19 Jun 2023 Jim Harra CB · HM Revenue and Customs, Jonathan Athow · HMRC, Jo Rowland · HM Revenue and Customs View ↗

Correspondence

1 letter
DateDirectionTitle
3 Jul 2023 — Correspondence from Jim Harra, Permanent Secretary and Chief Executive, HM Reve…