In the coming years HMRC will require nearly all businesses to file information digitally. The need is already here for VAT returns and even the smallest businesses and landlords (with an income over £10,000 p.a) will start to file digital quarterly reports from April 2023. MTD for limited companies is likely to follow a few years later.
This will add a considerable administrative burden to the smallest businesses, with little or no benefit to the taxpayer. We will support you through this major transition to ensure you do not fall foul of the penalty regime that will inevitably follow!