From 1 April 2019, under Making Tax Digital, businesses registered for VAT with a taxable turnover above GBP 85,000 are required to keep their VAT records digitally and file their returns using software that is compatible with Making Tax Digital (MTD).
On 16 October 2018, HMRC:
- announced the launch of a pilot programme ahead of the MTD rollout; and
- published guidance regarding service availability and issues.