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HMRC Signals Crackdown With More Investigations as Next Making Tax Digital Phase Nears

HMRC's chief told MPs the department will intensify enforcement to narrow the tax gap.

Overview

  • John-Paul Marks said HMRC will increase chargeable decisions and investigations as part of a push on non-compliance.
  • From April 6, 2026, businesses, self‑employed people and landlords with income over £50,000 must keep digital records and submit quarterly updates, with the threshold due to fall to £30,000 in April 2028.
  • Around 80% of customer interactions are now digital with a 2030 target of 90%, and HMRC says it will not close phone lines as it works with about 11 voluntary partners to support vulnerable users.
  • Marks warned of a high and evolving security threat and said plans could be disrupted by malicious attacks, with resilience work continuing after a 2025 breach affecting about 100,000 taxpayers.
  • Updated child benefit checks found 17,048 cases confirmed eligible by end‑December, roughly 5,600 cases still open, and just over 1,000 cases determined to have received payments incorrectly.