Making Tax Digital is now available to help businesses and agents understand what they need to do before the deadline.

HM Revenue and Customs (HMRC) has published information on Making Tax Digital (MTD) to support businesses and agents in the run up to the start of the mandatory MTD VAT service from April 2019.

VAT notice 700/22

Making Tax Digital for VAT

This notice provides information to the provisions of The Value Added Tax (Amendment) Regulations 2018 (SI 2018 No. 261), which amend the VAT Regulations 1995 (‘the regulations’).

The actual legislation