Making Tax Digital for Income Tax: how will we fit it all in?

The roadmap for implementing Making Tax Digital for Income Tax Self Assessment leaves little margin for error. What could we do to focus on the essentials and allow more time to get things right?

I have been following the progress of Making Tax Digital (MTD) with considerable interest, and have recently been involved with the CIOT’s development of a roadmap for MTD which is informing their discussions with HMRC.

I was slightly worried that, seven years after the end of the tax return was heralded, we don’t seem to have a workable model for MTD for Income Tax Self Assessment (ITSA), so I decided to amuse myself by expanding the roadmap to chart the MTD pilots in more detail. The result is more than slightly worrying.