So far only 115 taxpayers have signed up to the trial and now that the digital reporting has been delayed until 2026, HMRC will review the most effective way to run a future trial.

According to a response to a Freedom of Information request filed by Saffery Champness, HMRC has paused its pilot of Making Tax Digital for Income Tax Self Assessment (MTD for ITSA).

Originally scheduled to launch in April 2018, the government confirmed in December 2022 that it was delaying the phased implementation to April 2026.