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Future of Tax & Finance

Simplifying tax for SMEs: a smarter, more digital future

Jonathan Athow

HMRC Director General for Customer Strategy and Tax Design , HMRC

HM Revenue and Customs (HMRC) is committed to modernising the tax system for individuals and businesses by delivering a digital-first service to transform how customers manage tax obligations.


HMRC’s Transformation Roadmap explains how we’re modernising the tax system, helping customers get their tax right the first time, therefore closing the tax gap. New services support business and individual tax compliance and boost public finances.

MTD: a new service to help get tax right

Making Tax Digital (MTD) is essential to this transformation, helping keep accurate records and managing tax more efficiently using compatible software.

From 6 April 2026, sole traders and landlords with an annual income of more than £50,000 from self-employment and property will begin using MTD for Income Tax, with phased expansion thereafter. Customers will keep digital records and send quarterly updates to HMRC through secure software, making it simpler to check and submit an annual tax return using the software.

This digital-first approach improves recordkeeping, helps businesses and individuals understand their real-time tax position and makes finances easier to manage.

MTD helps customers pay the right amount at the right time, supporting HMRC to reduce the tax gap.

By making tax information and secure digital payments easier, HMRC is helping customers reduce errors and stay compliant

Your tax information on the HMRC app

The HMRC app makes tax clearer and more accessible for customers. Free to download on iOS and Android, giving individuals and businesses a secure, straightforward way to manage their tax affairs digitally.

People can quickly check how much tax they owe, make secure digital payments, set reminders, track submissions, view their tax code, National Insurance number, Unique Taxpayer Reference (UTR) and use tools like the tax calculator.

With fast, secure sign-in by PIN, fingerprint or facial recognition, the app makes it simpler to stay on top of tax responsibilities, avoid mistakes and reduce the risk of missed deadlines.

By making tax information and secure digital payments easier, HMRC is helping customers reduce errors and stay compliant. This supports stronger financial management across the UK’s small business community, ensuring people pay what they owe when they owe it. This helps HMRC reduce the tax gap and funds essential services like schools and policing.


HMRC is helping make tax simpler, smarter and more secure. Find out more at GOV.UK and makingitdigital.campaign.gov.uk

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