Making Tax Digital for VAT
Help and Guidance
From 1st April 2019, the bulk* of VAT-registered businesses with a taxable turnover above the VAT threshold (currently £85,000) will need to:
- Keep their records digitally (for VAT purposes only), and
- Provide their VAT return information to HM Revenue and Customs (HMRC) through Making Tax Digital (MTD) functional compatible software
And so starts the implementation of HMRC’s long-held goal to move businesses (and in time individuals) over to digital record keeping. Making Tax Digital for VAT (MTD for VAT) is part of the much wider MTD programme that in time will cover other areas of tax submissions and payments. It is the first to be fully implemented and will initially affect most businesses over the VAT threshold.
*Note: Roughly 3.5% of VAT-registered entities will be mandated into MTD for VAT from 1 October 2019 instead. These represent organisations with more complex VAT arrangements – find out more in our section Does This Affect You?
From the insight, the MTDfVAT team has gained by…
- working with HMRC in its MTD for VAT road-testing, and
- talking with our clients
- following all the latest MTD announcements
… we have put together a number of handy resources, guides and videos to help you prepare and comply with MTD for VAT. Click on the relevant areas below to access the information you need.