Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what safeguards will be in place for self-employed individuals who decline to use the Government’s One Login system in 2027 on grounds of (a) conscience and (b) security.

GOV.UK One Login is the single sign-in and identity checking solution enabling citizens to access digital government services. Over time it will replace all other sign-in methods on GOV.UK including Government Gateway.

Whilst HMRC will serve most of its customers and their intermediaries through its digital services, it will also provide targeted support so customers can access HMRC’s knowledgeable advisers in circumstances where they need that support to get their tax affairs right.

HMRC wants to encourage as many of its customers as possible to use available digital channels, but in many cases, customers have the option of using a paper form or an agent. Where the use of digital channels is required for some customers, as with Making Tax Digital, customers can apply for an exemption from these rules when it is not reasonably practicable for them to access or use digital services.