The previous Public Accounts Committee found in 2023 that rather than reducing the overall burden on customers as HMRC had initially expected, MTD was imposing significant additional burdens and costs at a time when many of its customers could least afford it. The Committee concluded that HMRC had lost sight of the need to put taxpayers at the heart of changes to the tax system and there was a risk that planned changes would add further 51 Q 54 52 Q 74 53 Committee of Public Accounts, Progress with Making Tax Digital, Eighteenth Report of Session 2022–23, HC 1333, 24 November 2023, p 3–4 54 C&AG’s Report, para 3.15 55 Comptroller and Auditor General, Progress with Making Tax Digital, Session 2022–23, HC 1319, National Audit Office, June 2023, para 2.14 56 C&AG’s Report, para 3.16 57 Q 64 17 complications rather than simplify the system.58 Since then the government has confirmed that MTD will be extended to Income Tax Self Assessment for many sole traders and landlords.59