A third (35%) said it would be difficult to use MTD-compatible software while 39% said they would have trouble sending quarterly summaries of income tax to HMRC.

Four in 10 taxpayers thought complying would be ‘easy’ and could recognise the benefits of Making Tax Digital, despite some reservations.

The majority of respondents (86%) had turnover, property income or combined turnover and property income below the VAT threshold, meaning most had no prior MTD experience.