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Deferred date for MTD for some charities

HMRC has announced that it will delay the mandating of MTD VAT for a small minority of VAT-registered businesses with more complex requirements until 1st October 2019.

This includes charities; the point at which they are able to join the MTD VAT pilot and are mandated to the MTD VAT rules will depend on their individual circumstances and whether they fall into one of the deferred categories.

Charities that have a deferred start date of October 2019 (which will include trusts, unincorporated charities and those in a VAT group) will not have to implement full digital links at the back-end of their VAT processes until October 2020, six months later than the original April 2020 implementation date. This means that they will have more time to test processes and review the software available from third party providers.

HMRC expects to write to all deferred organisations by February 2019, so if you have not yet received a letter, but expect to be deferred please keep an eye out for the letter and/or contact HMRC if you do not hear from them in the next month.

Read HMRC - VAT Notice 700/22: Making Tax Digital for VAT