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HMRC announces a 1-year soft-landing period for MTD

To help businesses meet their ‘digital link‘ requirements HMRC has allowed a 1-year soft-landing period from the original mandation date (VAT periods starting on or after 1 April 2019 or 1 October 2019 for deferred businesses). 

Last updated: 11 November 2019

Most organisations have decided to use bridging software to meet these requirements during this ‘soft landing’  period and are working on ensuring that they meet the requirements for digital links once this period has expired. 

On 17 October 2019, HMRC announced that businesses can apply for additional time, if needed, to put digital links in place in order to comply with the requirements of MTD. This additional time will be provided for businesses with complex or legacy IT systems, who are unable to comply with MTD digital links requirements by the end of the initial soft-landing period.

The criteria for making an application and how to apply are set out in the VAT Notice 700/22, section 4.2.1.3. However, any applications must be received before the current soft-landing period has expired.

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Socrates Socratous

+44 (0)20 8037 3113
socratouss@buzzacott.co.uk
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Last updated: 11 November 2019

Most organisations have decided to use bridging software to meet these requirements during this ‘soft landing’  period and are working on ensuring that they meet the requirements for digital links once this period has expired. 

On 17 October 2019, HMRC announced that businesses can apply for additional time, if needed, to put digital links in place in order to comply with the requirements of MTD. This additional time will be provided for businesses with complex or legacy IT systems, who are unable to comply with MTD digital links requirements by the end of the initial soft-landing period.

The criteria for making an application and how to apply are set out in the VAT Notice 700/22, section 4.2.1.3. However, any applications must be received before the current soft-landing period has expired.

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