HMRC has deferred the mandatory implementation of Making Tax Digital by six months to 1 September 2019.
7 December 2018
The deferral applies to a wide range of businesses, including VAT groups, trusts and not for profit organisations that are not set up as a company. This is likely to cover the vast majority of housing associations.
However, groups that operate single-company VAT registrations (for example, Design and Build companies) will have to begin submitting VAT returns digitally by the original deadline of April 2019.
Currently, the “soft landing” period to April 2020 for digital links has not been extended for those benefitting from the delayed start date.