Making Tax Digital for VAT – Key Dates and Deadlines

The timetable below outlines key dates and deadlines to work to in relation to registering for Making Tax Digital for VAT.

If you pay by direct debit, you will need to ensure that you are signed up to Making Tax Digital for VAT 15 working days before the MTD VAT Submission is due.

MTD Sign Up Dates

Some businesses have a deferred MTD for VAT start date – this will be the first full VAT period on or after 1 October 2019. These businesses will have had written notification from HMRC confirming they have been deferred. The following business types have this deferral:

• Businesses required to make payments on account for VAT
• Annual accounting scheme users
• Trusts
• Not-for-profit organisations that are not set up as a company
• VAT Groups
• Public sector entities that are required to provide additional information on their VAT Return
• Local authorities
• Public corporations
• Traders based overseas

If you are any of the above business types, then you will have a different deadline date – please contact us for further information.

Bryant House - Friend and Grant Chartered Acocuntants and Tax Advisors

Book Your Discovery Meeting

Are you hungry for success? If you run a small to medium size business and you want to grow your sales, increase profitability and pay less tax then you have come to the right place.