Recommendation 25

In order to deliver the programme, HMRC still has: some difficult design issues to work out and fix; to fully run an unrestricted pilot to test systems and customer journeys; to test, cleanse and move Self Assessment taxpayer data in time for that pilot and mandation; and build in time and rebuild trust to allow software developers to get products developed for the programme to work. In answer to our question about how much support there would be for customers who entered the Self Assessment pilot for Making Tax Digital, HMRC recognised that to meet the goal of having full functionality on the programme by 2024, it still needed to make sure the programme is sufficiently functional so that the cost of supporting the pilot is manageable. HMRC acknowledged it had not yet finalised its design of the programme for Self Assessment, and it still needed to build sufficient functionality into HMRC systems so that the programme’s technical elements can work for taxpayers and agents.58 HMRC told us that it was looking at the design of the current system and, in particular, at end-of-period statements. It said it was going back to the strategic reason why it wanted this end-of-period statement in the design, which was to keep taxpayer records up to date so that they are “less likely to make mistakes or forget 55 House of Commons, Statement UIN HCWS465, HM Revenue & Customs Update – Statement by The Financial Secretary to the Treasury, 19 December 2022 56 Qq 24, 27, 30–31; C&AG’s Report para 3.3 57 Qq 80–81, 84–86 58 Qq 27, 44 Progress with Making Tax Digital 19 things” and “are likely to be more accurate”. It said that it was still planning how the customer journey and the use of real-time information would work through third-party software.59 We asked HMRC if it had experts from outside the department involved in the design for essential technical advice. HMRC explained that it had a number of external forums, and that on particular design issues, it would sit down with taxpay