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NEWS

Making Tax Digital Update

Businesses with more complex requirements will be given an extra six months to comply with Making Tax Digital for VAT, HMRC have announced.  The six month deferral until 1 October 2019 applies to businesses which fall within one of the following categories:

-  Trusts
-  ‘not for profit’ organisations that are not set up as a company
-  VAT divisions
-  VAT groups
-  Government departments
-  NHS trusts
-  Local authorities
-  Public corporations
-  Traders based overseas
-  Those required to make payments on account and annual accounting scheme users

It is estimated around 3.5% of VAT-registered entities will be affected.

HMRC has also released new and updated guidance to help businesses with the new requirements.  

 

 

24/10/2018

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REF: MC/NL/1.2