Making Tax Digital – Deferral of Digital Links Requirements

On 30 March 2020 HMRC confirmed an extension to the deadline for implementing digital links for MTD for VAT. HMRC have said

“We understand that the impact of COVID-19 is creating extremely difficult times for all, and we are committed to helping in every way possible all those businesses facing unprecedented challenges. Therefore, we are providing all MTD businesses with more time to put in place digital links between all parts of their functional compatible software. This means that all businesses now have until their first VAT return period starting on or after 1 April 2021 to put digital links in place.”