Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of making all HMRC forms available (a) online and (b) in paper form.

HMRC remains committed to its digital‑first strategy. As part of this, it is delivering a programme to move at least 75% of communications currently issued by paper to digital channels in the current spending review period.

However, HMRC recognises that not all customers will choose to engage digitally on every occasion. Providing viable alternatives, that may in some cases be through paper forms, is a key part of the digital-first strategy.

HMRC will keep the provision of those alternatives under review on an ongoing basis to reflect customer need and customer feedback.