From April 2019, HMRC is introducing a new system that will oblige all VAT-registered business to submit their tax accounts online. Making Tax Digital (MTD) for VAT is a huge initiative to transform HMRC into, in the words of the government: ‘one of the most digitally advanced tax administrations in the world’.

A bold ambition and one that, given the history of government-backed digital infrastructure projects, many may feel is somewhat daunting. Such efforts in the NHS, for example, have met with delays, budget overruns and ultimately failed to deliver what was promised.