Question to the HM Treasury:

To ask His Majesty's Government what plans they have to extend the regime of no penalties for late submissions for the 2027–28 entrants to Making Tax Digital, as was the case for the first year of implementation.

The Government introduced a temporary easement so that taxpayers joining Making Tax Digital for Income Tax from April 2026 will not receive penalty points for late quarterly updates during 2026/27.

Any decision on future penalty easements will be announced in the usual way.