Broadly the same work, done continuously rather than in one annual panic. The obligations do not change — the same records, the same evidence — but they must be kept digitally and, because you are summarising to HMRC every quarter, they have to be reasonably current rather than reconstructed in January. That is the real behavioural shift, and it is the one that helps most: problems surface within weeks instead of ten months later when the counterparty has vanished. In practice, for a client on software with a bank feed, it looks like approving categorised transactions weekly and photographing receipts as you get them. The annual shoebox becomes impossible, which people mourn briefly and then stop missing.