United Kingdom: Survey Shows Mixed Views on Making Tax Digital and HMRC Service

The Administrative Burdens Advisory Board (ABAB) published its latest annual survey on 22 September 2026, assessing the impact of Making Tax Digital (MTD) and HMRC’s service standards. The survey, which gathered responses from tax agents and businesses, indicates that while digital record-keeping has improved for some, significant challenges remain with software compatibility, agent access, and HMRC’s responsiveness. The report calls for a pause in further MTD expansion until core issues are resolved.

Key Takeaways

  • Software and Integration Issues: Many respondents report persistent problems with bridging software, API reliability, and the cost of compliant solutions, particularly for smaller practices.
  • Agent Service Frustrations: Agents cite difficulties with the Agent Services Account (ASA), including slow client authorisation and limited functionality for managing multiple clients.
  • Recommendation for Phased Approach: ABAB recommends that the government delay MTD for Income Tax Self Assessment beyond April 2026 until HMRC demonstrates sustained service improvement.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

Source: Read Official Announcement