Making Tax Digital (MTD) for VAT is compulsory for all VAT registered businesses, for returns starting on or after 1 April 2022. This means returns must be filed using MTD software and digital VAT records must be kept.

From 1 November, the old HMRC portal for filing quarterly or monthly VAT returns will be

switched off. Businesses that file annual returns will still be able to use their VAT online account until 15 May 2023. HMRC will be writing to businesses that have not yet signed up to MTD for VAT.


The information in this article was correct at the date it was first published.

However it is of a generic nature and cannot constitute advice. Specific advice should be sought before any action taken.

If you would like to discuss how this applies to you, we would be delighted to talk to you. Please make contact with the author on the details shown below.

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Graeme Blair - Partner


T +44 (0)20 7874 8835

Graeme helps guide businesses through the corporate tax world. He is particularly expert at issues that property companies and professional practices have to navigate and therefore often manages large and complex assignments, many of which have an international element.

As a client of Graeme's wrote "I am increasingly impressed that when I pick up the phone to Graeme I receive robust and appropriate advice."

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