Question to the HM Treasury:

To ask His Majesty's Government how many letters about the requirement to file quarterly Making Tax Digital returns have been sent out in error to taxpayers whose qualifying income is below the initial £50,000 threshold; and if so, what has been the mailing and administration cost of this.

As part of the Making Tax Digital (MTD) for Income Tax awareness campaign, HMRC issued letters to customers with qualifying income over £50,000. These customers were identified based upon the latest information held by HMRC at that time.

While some customers may subsequently have fallen below the threshold due to amendments to their 2024/25 tax returns made after letters were scheduled, HMRC is satisfied that the correct customers have been contacted overall and does not consider that any significant additional mailing or administration costs were incurred.