HMRC will change the system used to store the VAT records of businesses not registered for Making Tax Digital for VAT (MVD) from March 2021.

Businesses

Businesses should continue to file their VAT returns through their Business Tax Account (BTA) as normal, although they may notice a change in how the service looks.

Agents

Links

Making Tax Digital (for VAT) tool: Who has to join?
This Virtual Tax Partner © 'VtaxP' © tool checks Making tax digital for VAT. Will it apply to me? Am I exempted? Am I deferred? Do I need new software to file VAT returns online?

Making Tax Digital for VAT: Who is digitally excluded?
Who can claim exemption from Making Tax Digital for VAT? What are the issues?