Technology is a rapidly developing concept and its development is second to none while technology and the Internet is more available than ever. Its uses range from personal use, up to and including large corporate organisations. However, this study will be closely looking into Small Medium Enterprises (SMEs) and their perception of technology. With SMEs taking up the largest portion of all businesses in the UK, they are the majority target audience to study. This research will into the adoption and usage of technologies by SMEs and more specifically we will explore the case of Making Tax Digital (MTD). This includes a review of the academic literature surrounding SMEs and the use of technology. We will be discussing the research methods used within this study and the research results gathered from our primary respondents. This study uses both secondary and primary research in an effort to develop further understanding of SMEs and their close relation to technology. The study investigates the future of Making Tax Digital and the affect it will have on SMEs while it summarises how businesses must adapt MTD and face the new system's requirements.