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MTD for VAT: a change for GIANT users

Most VAT registered businesses with a taxable turnover above £85,000 need to sign up for Making Tax Digital for VAT.

MTD for VAT: a change for GIANT users
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HMRC is urging businesses to sign up to Making Tax Digital for VAT at the right time. To help with this process, it has developed step-by-step guides for tax agents and businesses.

Further information on MTD VAT is also available here

To find out if and when you or your clients need to follow the rules for MTD for VAT, or apply for an exemption, click here


MTD for VAT services are now available to all VAT registered traders except those that use the VAT GIANT (Government Information and NHS Trust) service.

GIANT users are currently required to submit additional information with their VAT return. Due to an ongoing review by the government into VAT simplification in the public sector, announced at Spring Statement 2019, HMRC is further extending the deferral period for GIANT users beyond the October 2019 date that currently applies.

HMRC will contact each affected organisation this week to inform them of this extension and will write to them again later in the summer with further information about the timetable for joining MTD and to formally extend their deferral period.

The effect of this deferral for these customers is that they should continue to submit their VAT returns as they do now.

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