Extension of Making Tax Digital for VAT
This Tax Information and Impact Note is about the extension of Making Tax Digital for VAT to all VAT registered businesses.
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These measures extend Making Tax Digital requirements to smaller VAT businesses from April 2022.
The measures build on the successful introduction of Making Tax Digital for those VAT businesses with taxable turnover above the VAT threshold in April 2019 and form a crucial building block in the government’s 10-year strategy to make the tax system more resilient and effective, boosting business productivity, and supporting taxpayers.
Updates to this page
Published 3 March 2021Last updated 7 September 2021 + show all updates
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The 'current law' and 'proposed revisions' sections of this page have been amended to ensure the legal effect is clear and the Finance Act 2021 legislative changes have been taken into account.
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First published.