Digital tax reforms have failed, claim experts Tax experts have warned that digital tax reforms, known as Making Tax Digital (MTD), which were designed to reduce the number of errors made by self-employed people on their tax returns have failed. A report by the Association of Tax Technicians (ATT) said that in 70% of cases MTD has not reduced errors. In some cases, using the new software has actually increased mistakes. The new system has also turned out to be more expensive than expected. HMRC said that the average cost of MTD would be £109 for each affected business, but the ATT found that almost half (45%) of firms said they paid between £109 and £500, while 12% claimed implementation had cost them more than £5,000.