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<p>The Government has committed to ensuring free apps and software are available for
those with the simplest affairs in order that businesses can meet the requirements
of Making Tax Digital</p><br /><p>HMRC will follow an ‘agile’ approach for software
development further information on which can be found at the following URL: <a href="https://www.gov.uk/service-manual/agile#_blank"
target="_blank">https://www.gov.uk/service-manual/agile</a>. This approach allows
for a deep understanding of business user needs across all stages of development led
by research, interviews, discovery workshops, and wider stakeholder engagement. HMRC
will then engage closely with the software industry as they develop the software to
ensure the requirements and appropriate standards are met, while also feeding in insight
generated from HMRC's own work.</p>
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