Research and analysis

Research into agents’ preparedness for Making Tax Digital for Income Tax – headline findings

Findings cover the first 2 waves of a multi-wave survey with tax agents tracking how they are preparing themselves and their clients for Making Tax Digital

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HM Revenue and Customs (HMRC) commissioned independent research agency, Verian, to conduct quantitative research with tax agents whose clients will be mandated into Making Tax Digital for Income Tax. The research has helped HMRC understand how agents are preparing themselves and their clients for Making Tax Digital and explores the impact of direct communications and enhanced educational resources on agents’ awareness and perceptions of Making Tax Digital for Income Tax. 

The research comprised telephone survey interviews with agents with less than 50 employees in December 2024 (506 agents) and July 2025 (502 agents). HMRC is planning to conduct a third survey wave in December 2025. After the final survey wave, a more comprehensive report, including findings from complementary qualitative research, will be published.

Updates to this page

Published 6 November 2025

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