Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the readiness of HMRC-recognised bridging software and agent software for Making Tax Digital for Income Tax ahead of the April 2026 mandation date for taxpayers with qualifying income over £50,000; and what recourse is available to taxpayers who are unable to source compliant software in time through no fault of their own.

HMRC has worked extensively with software developers, agents and representative bodies to support the development and testing of compatible software products.

There is a range of products available, including solutions designed for agents and customers with different budgets and needs, and including free products supporting those with simpler affairs. Information on compatible software is available at: https://www.gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-income-tax

Customers who experience difficulties meeting their obligations should contact HMRC. HMRC provides a range of support to help customers comply with MTD Tax Digital for Income Tax requirements and considers individual circumstances where appropriate.