Question to the HM Treasury:

To ask Her Majesty's Government what (1) advice is available, and (2) guidance has been given by HMRC, to VAT-registered businesses on how to implement the changes in VAT reporting obligations that will come into force on 1 April 2019.

In July, HMRC published a package of resources on GOV.UK, including a VAT Notice providing guidance on the requirements of MTD for VAT. This provides comprehensive advice for businesses and agents. HMRC’s ‘Help and support for Making Tax Digital’ page on GOV.UK brings all of HMRC’s digital support products for MTD together.

HMRC is also writing to all businesses expected to be mandated, to ensure they are aware of their new obligations.