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).

Those affected will not be mandated to join MTD before April 2022, to allow the treasury time to conclude their review of the VAT refund rules and make any necessary amendments to reporting requirements.

NHS Trusts should continue submitting their returns as usual and will receive a letter from HMRC confirming the deferral.

If you have any questions or concerns, please don’t hesitate to contact a consultant at Berthold Bauer.