HMRC’s plans to deliver Making Tax Digital (MTD) within the proposed timescale have been raised in an open letter to the chancellor.

The letter, by Andrew Tyrie MP, discusses the initial evidence submitted by businesses to the House of Commons’ Treasury Committee which the member for Chichester chairs. The main complaints related to:

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  the inflexible and prescriptive form in which accounting records must be maintained;
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  lack of information on the form of free digital tools for the smallest businesses, the businesses it applies to, and the length of the free availability;
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  how quarterly updates will align with universal credit monthly updates;
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  …