Written Question·Treasury·UIN 55278

Small Businesses: Taxation

Tabled: 30 May 2025
Answered: 9 June 2025

Question

Claire Hanna

Social Democratic & Labour PartyBelfast South and Mid Down

To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of quarterly reporting on smaller businesses.

Answer

James Murray
Quarterly updates required under Making Tax Digital (MTD) for Income Tax are not the same as full tax returns. They are simple summaries of income and expenses. Software will automatically draw data from a taxpayer’s digital records so where these records...

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