Making Tax Digital is one of the biggest tax changes HMRC has ever rolled out, and it is already changing the way individuals and businesses deal with their tax return and self assessment. At its core, Making Tax Digital is HMRC’s plan to modernise the UK tax system by replacing paper forms and outdated processes with digital record keeping and online submissions. If you run a business, are self employed, or even a landlord, these rules directly affect the way you keep records and file to HMRC.