From their first VAT period starting on or after 1 April 2022, VAT registered businesses (including self-employed and landlords) that are not already required to operate MTD under the requirements applying from 1 April 2019 will have to:

• keep their records digitally (for VAT purposes only)
• provide their VAT return information to HMRC through Making Tax Digital compatible software

If you have not yet made the move from the “old” filing system to Making Tax Digital (MTD) filing, you will find the filing gateway closed in the not-too-distant future.

Please do not leave this move to MTD until the last possible moment!

Please contact us as soon as possible to discuss your options for “digital records”.