Written Question·Treasury·UIN 69596

Self-assessment

Tabled: 21 July 2025
Answered: 4 September 2025

Question

Richard Foord

Liberal Democrat — Honiton and Sidmouth

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Making Tax Digital for Income Tax Self-Assessment on (a) small business owners and (b) unrepresented taxpayers; and if she will consider delaying implementatio

Answer

Dan Tomlinson
HMRC are on track to implement Making Tax Digital (MTD) for Income Tax for those with income over £50,000 from April 2026, with a wide range of customers already testing the service in live running. MTD modernises the tax system and will help self-employe...
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