Key dates

The first stage of MTD for VAT was introduced from 1st April 2019, when all businesses making taxable supplies over the VAT threshold have been required to report digitally.

From 1st April 2022 all VAT registered businesses will have to keep digital records and submit VAT returns using functional compatible software from the start of their first VAT return period beginning on or after 1 April 2022. Annual accounting and special VAT accounting periods will continue to be available.

RST mandatory MTD for VAT return period

Digital accounting records must be kept from:

Deadline for filing first mandatory MTD for VAT return 1

1 April 2022 – 30 June 2022

1 April 2022

7 August 2022

1 May 2022 – 31 July 2022

1 May 2022

7 September 2022

1 June 2022 – 31 August 2022

1 June 2022

7 October 2022

These dates apply if you are making payment electronically, otherwise 31 July, 31 August and 30 September are deadline payment dates.

MTD for Income Tax (MTD for ITSA)

From April 2026, self-employed individuals and landlords with an income of more than £50,000 will be required to keep digital records and provide quarterly updates on their income and expenditure to HMRC through MTD-compatible software. Those with an income of between £30,000 and £50,000 will need to do this from April 2027.