Written Question·Treasury·UIN 90555
Taxation: Electronic Government
Tabled: 12 November 2025
Answered: 18 November 2025
Question
Dr Ellie Chowns
Green Party — North Herefordshire
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of quarterly reporting requirements under Making Tax Digital for Income Tax and Self Assessment on seasonal businesses.
Answer
Dan TomlinsonHMRC has undertaken detailed assessments of the potential impact of Making Tax Digital (MTD) for Income Tax on compliance costs and administrative requirements across different taxpayer groups, including seasonal workers, self-employed individuals, small ...
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