HMRC has issued new guidance for businesses on submitting VAT returns if they are exempt from using compatible software for Making Tax Digital (MTD) for VAT.
Reminder from UK: HMRC issues guidance on VAT returns for those exempt from MTD for VAT
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Author: Ivana Picajkić
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Fiscal subject related
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Content accuracy validation date:
02.12.2024
Content accuracy validation time:
08:10h
HMRC has released new guidance detailing how businesses should submit their VAT returns if they are exempt from using compatible software for Making Tax Digital (MTD) for VAT.
The submission method will vary based on the reason for the exemption:
- For businesses that have applied for an exemption: They must complete either a paper or an online return using the VAT online account, as specified in HMRC’s exemption confirmation letter.
- For businesses under insolvency procedures: Paper returns are required unless the business has a Company Voluntary Arrangement or Individual Voluntary Arrangement, in which case they can choose between a paper return or the online account.
- For final VAT returns after deregistration: These must be submitted via the online account, as MTD software cannot be used to send returns post-deregistration.
Here is the link with the Guidance:
https://www.gov.uk/guidance/how-to-send-vat-returns-when-exempt-from-making-tax-digital-for-vat
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