We asked HMRC what lessons it should learn from the last 10 years of MTD. HMRC explained that when it has completed MTD for Income Tax Self Assessment virtually every business in the UK will be using business accounting software that speaks directly to HMRC’s systems. HMRC said it needed to look at how the software can be leveraged to help with tax compliance and business productivity, for example by guiding and supporting businesses.66 HMRC also referred to its joint consultation, with the Department for Business & Trade, on e–invoicing which began in February 2025. 67 HMRC thought e–invoicing might be relatively easy to add to business accounting software.68 Use of Artificial Intelligence and other emerging technologies