The Value Added Tax (Amendment) Regulations, SI 2021/986, enact the extension of MTD for VAT. They confirm that VAT-registered businesses with a turnover less than £85,000 will be subject to the MTD VAT rules from their first VAT period starting on or after 1 April 2022.
The Value Added Tax (Amendment) Regulations, SI 2021/986, enact the extension of MTD for VAT. They confirm that VAT-registered businesses with a turnover less than £85,000 will be subject to the MTD VAT rules from their first VAT period starting on or after 1 April 2022.