Recommendation 27

HMRC told us that it was aiming to have built sufficient functionality to be ready for an unrestricted and open pilot of the programme for Self Assessment 12 months before it is to be introduced as a mandatory requirement for the first cohort of customers in 2026 (for those with incomes over £50,000). It said that this would allow people to voluntarily join before mandation if they wanted to. HMRC explained that it planned to encourage the second group (those with incomes between £30,000 and £50,000) to voluntarily join the programme’s pilot before mandatory requirements come into force in April 2027. 59 Q 48 60 Q 68 61 PTD0007, Written evidence submitted by the Institute of Chartered Accountants England and Wales, 19 June 2023 62 C&AG’s Report, para 3.29 63 PTD0007, Written evidence submitted by the Institute of Chartered Accountants England and Wales, 19 June 2023 and PTD0008, Written evidence submitted by the Chartered Institute of Taxation, 19 June 2023 64 Q 59; PTD0007, Written evidence submitted by the Institute of Chartered Accountants England and Wales, 19 June 2023; PTD0008, Written evidence submitted by the Chartered Institute of Taxation, 19 June 2023; C&AG’s Report para 3.25 65 Qq 56, 58 66 Qq 60–63, 67 20 Progress with Making Tax Digital HMRC said that it wanted to make sure that everyone who was in scope for mandation in both periods was migrated to the new system as soon as possible and that it aimed to open it up on a voluntary basis for both income groups in 2025.67