United Kingdom Upcoming changes in the UK on April 1, 2021 29 March 2021203 views1 min read March 31: Repayments of deferred VAT March 31: Reduced VAT rate for hospitality, holiday accommodation and attractions expires April 1: End of the MTD transition period Brexit: submit your refund request for 2020 before April 1! Liability (reverse charge/withholding) Rate Reporting / Compliance Potential to recover output tax where customers make donations HMRC Policy paper Penalties for late submission