Written questions by Stephenson.

What steps her Department is taking to help support small businesses to comply with the Making Tax Digital for Income Tax regulations.

HMRC have worked closely with stakeholders in the business and tax communities on the design and scope of MTD for Income Tax to make sure it is fit for purpose. This has led to practical design changes and improvements that will benefit users. HMRC is currently testing the IT functionality, customer support model and customer experience for MTD for Income Tax. HMRC will continue to provide guidance and communications to help small businesses, landlords and their agents prepare for this change. Ahead of rollout, HMRC will also introduce a comprehensive communications campaign, based on customer insight, to further increase awareness.

What recent estimate she has made of whether the rollout of Making Tax Digital for Income Tax will be completed by April 2026.

Making Tax Digital (MTD) is an ambitious reform that will support modernisation of the tax system. The government is working collaboratively with HMRC and external stakeholders to bring the first businesses and landlords into MTD for Income Tax. Reflecting its status within the Government Major Projects Portfolio, the MTD programme is subject to strong governance and independent assurance by the Infrastructure and Projects Authority.

What steps he is taking to help ensure new GP surgeries are established in areas of population growth.

GPs have been neglected for too long. They are under-resourced, struggling to cope, and patients pay the price. We know that there is pressure on primary care estates and service provision in areas of high population growth. General practice provides high quality care, and we are committed to shifting the focus of care out of hospitals and into the community.