Question to the HM Treasury:

To ask Her Majesty's Government what plans they have to review the Making Tax Digital service and improve the current (1) process of, and (2) software used by, that service.

HMRC are constantly reviewing the progress of the Making Tax Digital (MTD) service. As at 18 July, over 712,000 businesses have joined the VAT service and over 460,000 VAT submissions have been made successfully.

The VAT Helpline has been performing within the 5 minute target for average waiting time. A small proportion of customers – around 0.5% - have been affected by service issues which HMRC are addressing.

The Government recognises the value of independent assurance. MTD is part of the Government’s Major Projects Portfolio and the VAT service will be reviewed by the Infrastructure and Projects Authority (IPA) in September.

Software enabling customers to use MTD is provided by a wide range of third-party software providers. This approach has led to a rich choice of products to meet businesses’ different needs, preferences and budgets.