Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to help support small businesses to comply with the Making Tax Digital for Income Tax regulations.

HMRC have worked closely with stakeholders in the business and tax communities on the design and scope of MTD for Income Tax to make sure it is fit for purpose. This has led to practical design changes and improvements that will benefit users.

HMRC is currently testing the IT functionality, customer support model and customer experience for MTD for Income Tax.

HMRC will continue to provide guidance and communications to help small businesses, landlords and their agents prepare for this change.

Ahead of rollout, HMRC will also introduce a comprehensive communications campaign, based on customer insight, to further increase awareness.