MTD for Income Tax Screening Equality Impact Assessment

HMRC published its Screening Equality Impact Assessment (EIA) for Making Tax Digital (MTD) for Income Tax on 2 April 2026. The screening assessment is part of HMRC's framework to ensure that MTD initiatives do not unlawfully discriminate against customers with protected characteristics as defined under the Equality Act 2010. The document represents HMRC's commitment to embedding equality considerations into tax digitization projects.

For compliance teams and affected businesses, this document provides early visibility into how HMRC is considering equality impacts as MTD for Income Tax progresses. While this is a screening-level assessment (not a full impact assessment), it signals HMRC's ongoing focus on accessibility and non-discrimination in digital tax services. Businesses already preparing for MTD for Income Tax should ensure their digital systems and processes accommodate users with protected characteristics.