The Public Accounts Committee has warned that it is unclear whether the Making Tax Digital (MTD) rules rolled out in 2019 have achieved their stated aim of reducing tax errors. As of April 2019, VAT-registered businesses and self-employed people with a turnover exceeding the £85,000 VAT threshold have to use specialist software when they file their returns. A report by the Association of Taxation Technicians says some small businesses have had to spend more than £5,000 on software and training. While HMRC wants all firms to adhere to MTD as of April 2022, the committee says this should be delayed until it is ascertained whether MTD is "reasonable and affordable". The Chartered Institute of Taxation has backed the call for greater scrutiny of the changes.