MTD update

The government has listened to our profession and other commentators on the introduction of MTD and it has now been delayed to at least 2020. It will however be introduced for all VAT registered businesses with effect from 5 April 2019 so this will require everybody with a VAT registered business to maintain digital records (most of you are doing so already) from that date.

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Fraudulent tax demands and refunds

MTD takes effect for all VAT returns beginning on or after 1 April 2019. This means all VAT returns must be filed electronically using compliant software and not just by entering figures through the HMRC portal as might currently be the case.

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