HMRC Timeline

Oct 2018

Pilot opens for sole traders and companies that are up to date with their VAT.

Late 2018

Testing begins with partnerships and those customers that trade with the EU.

Early 2019

Pilot opens for sole traders and companies who are not up to date with their VAT, Flat Rate scheme and newly VAT registered businesses.

1st April 2019

Making Tax Digital mandated for all customers, except those that have been deferred

VAT groups, trusts, ‘not for profit’ organisations, local authorities, public corporations, traders based overseas, those required to make payments on account and annual accounting scheme users.

Spring
2019

Pilot opens for those customers that have been deferred.

Oct
2019

Making Tax Digital mandated for customers that have been deferred. The 6-month deferral applies to customers who fall into one of the following categories: trusts, ‘not for profit’ organisations that are not set up as a company, VAT divisions, VAT groups, those public sector entities required to provide additional information on their VAT return (Government departments, NHS Trusts), local authorities, public corporations, traders based overseas, those required to make payments on account and annual accounting scheme users.