HMRC are changing how businesses need to keep their VAT records and submit their VAT returns. This new service is known as Making Tax Digital which means you will need to keep digital records and submit VAT returns using software.
From 1st April 2019 all VAT registered businesses must use the service if they have a taxable turnover of, or above, the UK registration VAT threshold (currently £85,000). Taxable turnover is the total value of everything you sell that is not exempt from VAT.
There are a small number of customers who do not have to start using Making Tax Digital from 1 April 2019 and if you are one of these companies, HMRC will write to you advising of this.
For more information about:
• How Making Tax Digital will work, go to
• the relevant VAT Notice for Making Tax Digital for VAT, go to