The Government Says

HMRC small and medium-sized enterprise (SME) action plan: 2025 to 2028

HMRC small and medium-sized enterprise (SME) action plan: 2025 to 2028

https://www.gov.uk/government/publications/hmrc-small-and-medium-sized-enterprise-sme-action-plan-2025-to-2028

seen at 10:32, 24 March in Policy papers and consultations.