Eightieth Report - Progress with Making Tax Digital
Select Committee
Public Accounts Committee
HC 1333
24 November 2023
Recommendations
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Conclusions (1) Observations and findings — click to expand
24
Conclusion
Not Addressed
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 Summary
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.