A recent announcement from HMRC has confirmed a delay to the introduction of MTD until at least April 2025 for bodies using the GIANT (Government Information and NHS Trusts) system to submit VAT returns.
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HMRC have now announced that users of the GIANT (Government Information and NHS Trusts) system are unlikely to join MTD until after April 2024.
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HMRC have updated their guidance today to confirm that all businesses, regardless of annual turnover, will be required to register for Making Tax Digital as of 1st April 2022. This will extend to any businesses which have registered voluntarily for VAT.
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HMRC have now provided a more definitive time frame for requiring users of the GIANT system (like the NHS) to join MTD (Making Tax Digital).
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As you probably know, most ordinary businesses have been mandated to start ‘Making Tax Digital’ as of 1 April 2019.
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