Making Tax Digital – Deferred businesses


With the deadline looming for Making Tax Digital, you might be one of the small number of people who will be exempt for the first six months.

HMRC will be deferring enrolment into the Making Tax Digital scheme until October 2019 for a selection of businesses. A small percentage (around 3.5%) will be affected.

The six-month deferral applies to customers who fall into one of the following categories:

  • trusts;
  • ‘not for profit’ organisations that are not set up as a company;
  • VAT divisions;
  • VAT groups;
  • those public sector entities required to provide additional information on their VAT return (Government departments, NHS Trusts);
  • local authorities;
  • public corporations;
  • traders based overseas;
  • those required to make payments on account; and
  • annual accounting scheme users.

These businesses will only be required to adhere to the MTD for VAT rules from 1 October 2019.

If you think this might apply to you, and you have not yet received a letter from HMRC letting you know, you should get in touch with HMRC (or your accountant) to find out whether you will be affected by the deferral.

To get in touch with HMRC please use the VAT Helpline: 0300 200 3700.

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