Residential Developments

Making Tax Digital (MTD) – GIANT

by Berthold Bauer on July 26, 2021

HMRC have announced a further extension to the deferral period for users of the GIANT system (Government Information and NHS Trusts) to be required to join Making Tax Digital (MTD).

It has been confirmed that there will be no requirement to join MTD until 01 April 2023, the further extension appears as a result of the on-going wider ‘Public Sector: Reform to VAT Refund Rules’.

NHS Trusts should continue to submit VAT returns as usual and will receive further correspondence from HMRC at least six-months before April 2023 outlining your obligations after 01 April 2023.

If you have any questions or concerns, please contact your lead BB consultant or alternatively contact us here.

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Berthold BauerMaking Tax Digital (MTD) – GIANT

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