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 1^st April 2022. This will extend to any businesses which have registered voluntarily for VAT.

However, users of the VAT GIANT service will be informed separately as to when their deadline is for mandatory MTD. The NHS does not therefore need to take any immediate action as a result of this change in guidance, but should watch out for, and expect a letter confirming the date under which the Making Tax Digital rules will apply in the coming months.