Responding to a written question by Stuart C McDonald (SNP, Cumbernauld, Kilsyth and Kirkintilloch East), Financial Secretary to the Treasury Jane Ellison has confirmed that HMRC is working to make sure that free software is available before the commencement of Making Tax Digital in April 2018:

Jane Ellison: “HM Revenue and Customs is working closely with the software industry to ensure that a range of software products (including free software) is available before the commencement of Making Tax Digital in April 2018.

“The tax system already provides support via various reliefs and deductions for the purchase of hardware and software as well as other expenditure. As part of the Making Tax Digital consultations, the Government sought views on further financial assistance and support. Given the views expressed, it announced on 31 January that it will continue to consider options for assistance and support alongside the fiscal impacts.”