The Government is in a sticky position; tax revenues are not rising as expected and Brexit uncertainty hangs over the country like a cloud. In 2015 the Chancellor limited the scope to raise mainstream taxes by writing into law his pre-election promise not to raise the rates of Income Tax, VAT or employee and employer National Insurance. Tax revenue therefore must be collected in less obvious and more costefficient ways. Automating the tax system so that more tax information is submitted digitally, and penalties issued by a computer, is an efficiency goal. Over the next five years the Government wants to ‘make tax digital’, which will affect almost every business and landlord.