- All business-related transactions must be recorded digitally using MTD-compliant software or apps.
- Tax returns must be submitted in a digital, MTD-compliant way.
- Records kept on apps or software not designed for MTD will no longer be compliant.
- Tax returns submitted by post or using HMRC’s own online services will be phased out.
|April 2019||April 2020||April 2020 +|
|VAT Phase 1
|VAT Phase 2
|Businesses with turnover above £85,000 subject to compulsory VAT registration||Businesses with turnover less than £85,000 but voluntarily VAT registered.||Self-Employed