HMRC have now announced that users of the GIANT (Government Information and NHS Trusts) system are unlikely to join MTD until after April 2024.

It is HMRC’s expectation that GIANT users will be brought into MTD once the outcome of the ongoing review of s.41 VATA94 is known and the government has announced its decisions on next steps – see our previous article on VAT and the Public Sector: Reform to VAT Refund Rules for reference.

HMRC expect to issue a further letter to confirm this position before the end of September, in line with HMRC’s commitment to update GIANT users at least six months before the beginning of April 2023.