The proposals will see small businesses and residential landlords keeping digital records and providing quarterly updates to HMRC.

Witnesses, who will appear before the committee this afternoon, will include Michael Parker, head of tax at the National Farmers Union, Roger Southam, member of the Administrative Burdens Advisory Board (ABAB) and Edward Woodall, head of policy and public affairs for the Association of Convenience Stores. Douglas Haig, vice-chairman and director of Wales for the Residential Landlords Association (RLA) will also provide evidence to the committee.

The committee plans to explore whether small businesses know about HMRC's plans and their readiness to start submitting quarterly returns to HMRC in April 2018 and the potential benefits of Making Tax Digital for small businesses.

It will also look at what could be done to encourage small businesses to adopt digital ways of working and the particular challenges for farmers and rural businesses.

The committee hearing will commence at 2.05pm today and can be watched here.