We also received written evidence that highlighted some significant areas that needed design and technical solutions before the programme can be delivered.63 ICAEW’s written evidence said that currently the criteria for joining the pilot were too restrictive – which meant that HMRC could not expand its testing beyond basic functions for the simplest taxpayer examples. HMRC told us that it had not yet found a solution for taxpayers who have joint ownership of property, which the NAO and ICAEW ...

We also received written evidence that highlighted some significant areas that needed design and technical solutions before the programme can be delivered.63 ICAEW’s written evidence said that currently the criteria for joining the pilot were too restrictive – which meant that HMRC could not expand its testing beyond basic functions for the simplest taxpayer examples. HMRC told us that it had not yet found a solution for taxpayers who have joint ownership of property, which the NAO and ICAEW said might occur where they need to account for the profits on that property differently.64 We asked HMRC to explain why it had not fixed the issues iden Type: conclusion | Number: 26 | Response status: accepted Government response: 2.1 The government agrees with the Committee’s recommendation. Recommendation implemented 2.2 The government has provided its full response in the following paragraphs, together with the announced changes to the design of MTD for ITSA made at the 2023 Autumn Statement