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MTD digital links delayed

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HMRC have announced a delay to the implementation of the MTD digital links requirements due to come into effect for VAT periods starting on or after 1 April 2020. The additional record-keeping requirements will be delayed until 1 April 2021 to allow businesses extra time to deal with the impact of Covid-19. The existing MTD requirements for the submission of VAT returns through API enabled software and digital record keeping remain in force.

This is unpublished as yet – expecting notice update very shortly.

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