On 18 January 2019, HMRC updated VAT Notice 700/22 on Making Tax Digital for VAT (MTDfV). HMRC have extended its MTDfV software pilot to include VAT groups, trusts, unincorporated charities and VAT divisions and all businesses that are required to file their VAT returns under MTDfV with effect from 1 April 2019.

HMRC also confirmed that organisations for whom MTDfV has been deferred to 1 October 2019, need not comply with “digital links” requirements until 1 October 2020. It is therefore important that you confirm the date on which HMRC expects your business to start using MTDfV. A copy of the Notice can be viewed here.