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 If you have been following previous blog posts, you will be aware of the significant changes to HM Revenue and Customs’ implementation timetable for MTD.

Original Timetable 

April 2018   Income Tax for Unincorporated traders and landlords

April 2019  VAT

April 2020 Corporation Tax

In July of last year HM Revenue and Customs announced these changes to this timetable:

• Income tax for unincorporated traders and landlords was deferred and no set implementation date, but with an assurance it will not be before 2020.

• Corporation tax deferred with no implementation timetable.

This just leaves us with MTD for VAT which is still going to be implemented in April 2019. 

It will apply to all businesses (whether or not incorporated and including landlords who have opted to charge VAT) who are VAT registered and have a turnover in excess of the compulsory VAT registration turnover of £85,000. 

It does not apply to those who have registered on a voluntary basis for VAT with a  turnover of less than £85,000, although these traders can elect to use MTD for VAT. Such an election can be withdrawn at any time, but must be done so by notice to HM Revenue and Customs. The MTD rules apply to VAT periods starting on or after 1 April 2019, for example, if the end of one of your quarterly returns is 31 May 2019, MTD rules will apply to you with effect from 1 June 2019.


CLICK HERE to watch my vlog on the MTD Implementation timetable.