Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the preparedness of (a) self-employed people and (b) landlords with an income over £50,000 to begin using Making Tax Digital for income tax self-assessment from April 2026.

HMRC published research in 2022 indicating that two thirds of those with income above £10,000 felt capable of changing to Making Tax Digital for Income Tax (MTD for ITSA). Those with income over £50,000 are already more likely to be using digital tools than smaller businesses; many will already be using MTD for VAT.

HMRC has an established programme of social research, focused on understanding the characteristics and support needs of its customers. This will inform an ongoing communications campaign, raising awareness of MTD for ITSA and supporting HMRC’s customers to prepare.