United Kingdom
MTD Live Updated 2026-02-011 change this quarter
Baseline
Making Tax Digital for VAT (MTD)
The UK's Making Tax Digital (MTD) program mandates digital record-keeping and digital VAT return submission through HMRC-compatible software. MTD fundamentally changes how VAT returns are filed: businesses must maintain digital records and submit returns via API, not through the HMRC portal manually.
Key Dates
Apr 2019MTD mandatory for businesses above VAT threshold (GBP 85,000)
Apr 2022MTD extended to all VAT-registered businesses
Nov 2024MTD for Income Tax Self Assessment began phased rollout
Who is in scope
All VAT-registered businesses in the UK.
Process
Business maintains digital records in MTD-compatible software -> software calculates VAT liability -> VAT return submitted digitally via HMRC MTD API -> HMRC processes and confirms.
Official Sources
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