The Government has committed to ensuring free software is available for those with the simplest affairs in order that businesses can meet the requirements of Making Tax Digital. In addition, many businesses are already using digital record-keeping tools to deal with their tax affairs.

The Government has received a number of representations from individuals, businesses, professional bodies and the software industry about Making Tax Digital. Both I and officials from HM Treasury and HM Revenue and Customs have discussed the reforms with a wide range of professional bodies and advisory groups representing small businesses and the self-employed. Extensive consultation will take place throughout 2016.

The Government has committed to ensuring free software is available for those with the simplest affairs in order that businesses can meet the requirements of Making Tax Digital. In addition, many businesses are already using digital record-keeping tools to deal with their tax affairs.

The Government has received a number of representations from individuals, businesses, professional bodies and the software industry about Making Tax Digital. Both I and officials from HM Treasury and HM Revenue and Customs have discussed the reforms with a wide range of professional bodies and advisory groups representing small businesses and the self-employed. Extensive consultation will take place throughout 2016.

HMRC ensures that it complies with the extensive legal protection for disabled people which exists in domestic law. The UK is already bound by the UN Convention on the Rights of Persons with Disabilities. The Convention did not aim to establish new human rights for disabled people but sets out with greater clarity the human rights that disabled people already have so they are treated on an equal basis to other people.

HMRC provides a self assessment telephone help line which helps customers with queries about completion of self assessment tax returns. There is also extensive guidance for customers on the HMRC internet site.

HMRC provides a self assessment telephone help line which helps customers with queries about completion of self assessment tax returns. There is also extensive guidance for customers on the HMRC internet site.

The HMRC website provides full details of specific services that are offered by HMRC to customers with disabilities. HMRC also ensures that all of its internet products are accessible to people with disabilities using accessibility software.

HMRC provides alternative printed or audio format products to help people with a range of disabilities. The Department also provides a range of contact channels to help customers with different needs. These include telephone help lines and face to face meetings.

HMRC continues to work with a range of voluntary sector organisations to understand the needs of disabled customers and to ensure services are as accessible as possible. The Department also supports the voluntary sector to help disadvantaged and disabled customers through the provision of grant funding.

Disability training in HMRC does not cover specific disorders, such as people with autistic spectrum disorders, although training helps HMRC equip staff with the skills to understand and address the needs of disabled colleagues and customers.

All staff in HMRC receive mandatory diversity training which covers disability. A specific training package on disability is also available to managers. For customer facing staff, a "Just Ask" disability awareness training package is aimed at helping them assist disabled customers.

All HMRC forms are accessible and available in alternative formats as reasonable adjustments for those with disabilities. Self-assessment returns can also be made online which helps many people with disabilities who have access to the internet.