In the over-charged coronavirus pandemic period, where government policy is being rushed out at breakneck speed to try to counter the virus, HMRC has been put under immense pressure to deliver this government project within less than 10 days.

A project of this magnitude normally takes several years from initial announcement by a chancellor at a Budget to rollout and implementation. This was the case with Making Tax Digital, which was subject to endless delays over the years since it was first proposed; even now only the discrete VAT reporting element of the digital reporting system is mandatory.