Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether a manual reporting option will remain available to small businesses under the proposal to move to a quarterly digital tax reporting system by 2020.

The Government will consult on the details of the Making Tax Digital proposals throughout 2016, including digital exclusion issues.

HM Revenue and Customs’ (HMRC) vision is for everyone to deal with their tax affairs digitally by default, although the Department does of course recognise its responsibility and legal duty to ensure equal and fair access to services. For those who genuinely cannot get online, for example due to disability, geographical or other reasons, non-digital alternatives will be provided.