HMRC has sought to reassure taxpayers over gaps in year-end filing functionality ahead of the extension of Making Tax Digital (MTD) to more than one million taxpayers with qualifying income over £30,000 from 6 April 2027. HMRC recently froze all new software provider accreditation and is reviewing the current process to make sure agents and the public have access to the approved software options.

Questioned at the Digital Accounting Show in London, HMRC director general for strategy and policy Jonathan Athow (pictured) said the tax authority had built flexibility into MTD, allowing taxpayers to use different software throughout the process.