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A reminder: Making Tax Digital – 1 April 2021

When Making Tax Digital (‘MTD’) was introduced in April 2019, businesses were given an initial 12 month ‘soft landing period’ to ensure that they had digital links between all parts of their functional compatible software.  This soft landing period was extended by a further 12 months due to COVID-19, and businesses will now need to ensure that these digital links are in place by 1 April 2021.

By way of reminder, in order to comply with MTD, if there is any transfer or modification of data after it has been entered into software it must be done using digital links so that each step of the VAT return preparation is linked digitally

For further details of what is required in order to maintain digital records and prepare your VAT returns digitally please click here.