In a letter to the newly appointed financial secretary to the Treasury, Nigel Huddleston, the Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) said the government needed to commit to a ‘full review of MTD so that all of those affected can work together to form a less burdensome (for taxpayers, agents and HMRC), less disruptive and more realistic plan for realising the many benefits of digitalisation’.

‘MTD is seeking to mandate decisions made almost a decade ago, which were ill-informed given there was no prior consultation among those affected at the time, and the project continues to suffer delays and growing costs as the enormity and complexity of the task has emerged.