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Making Tax Digital delayed for some charities

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

The MTD VAT pilot will be open for these deferred customers in Spring 2019. The 6-month deferral applies to customers including: trusts, ‘not for profit’ organisations that are not set up as a company, and those required to make payments on account and annual accounting scheme users.

Customers who do not fall into one of the deferred categories must keep records digitally and use software to submit their VAT return from 1 April 2019. They should be able to access a pilot scheme in early 2019, but are not eligible for the current pilot process, announced on 16 October 2018.

HMRC is still reviewing whether mandation for CIOs and SCIOs will be deferred or not.

Read HMRC - Policy paper - Overview of Making Tax Digital