Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to ensure an orderly implementation of Making Tax Digital for people due to join between April 2027 and April 2028.

Making Tax Digital (MTD) for Income Tax is being introduced gradually, with taxpayers joining in phases according to their level of qualifying income.

The phased approach enables HMRC to build on experience from each stage of implementation before additional groups are brought into the regime.

HMRC is actively supporting this transition through a marketing campaign targeted at unrepresented customers, supported by intensive multi-channel engagement and communications with taxpayers, agents, representative bodies and software developers and targeted guidance to help those affected prepare.