Impact assessment

Making Tax Digital (MTD) for Income Tax

Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax

• From: HM Revenue & Customs
• Published: 2 April 2026

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Making Tax Digital (MTD) for Income Tax — Screening Equality Impact Assessment

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HMRC carry out equality impact assessments as an important part of our framework to ensure that projects and schemes do not unlawfully discriminate against those customers with protected characteristics.

HMRC completed this equality impact assessment to demonstrate that equality considerations are key in decision-making processes.

Published 2 April 2026