‘Making Tax Digital for Income Tax’ is HMRC’s new initiative to bring tax reporting into the 21st Century. From April 2023 virtually all businesses and landlords will be required to keep digital records and report their income and expenditure to HMRC every quarter via an online return. Terrifyingly, this is now only just over 18 months away. This has been proposed for some years now, but up to now has always been delayed. Will it be delayed again?