Since the launch of Making Tax Digital for VAT in 2019, there have been a number of waves of taxpayers switching to the new API-based e-filing process. HMRC will now close the old manual return portal on 15 May 2023. This last group covers filers of annual VAT returns.
- UK extends MTD digital record-keeping and filing obligations to 1.1 million taxpayers from 1 April 2022; builds on phase II, April 2021
- MTD Phase II – April 2021
- MTD for VAT rules
- Making Tax Digital – digital record-keeping since 1 April 2021
- What are Digital Links for data transfer?
Source: vatcalc.com