This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

MTD postponement

Posts: 4192
Joined: Wed Aug 06, 2008 4:06 pm
Location: West Sussex

MTD postponement

Postby pawncob » Thu Jan 03, 2019 4:29 pm

I've just got a letter from HMRC telling me that I am one of a "small number of customers " who can delay the implementation of MTD for VAT until October 2019.
I suspect that it's 50% of customers because they'll be swamped. Anyone else had this letter?
With a pinch of salt take what I say, but don't exceed your RDA

Posts: 2683
Joined: Wed Aug 06, 2008 4:01 pm

Re: MTD postponement

Postby robbob » Thu Jan 03, 2019 6:00 pm

Nothing in my santa stocking on XMAS morning in that regard :(

Do they not fall within one of the subgroups that hmrc aren't ready (other than everyone :))for yet and are therefore "automatically" deferred deadline wise?

eg businesses using annual accounting for vat or making payments on account.

Q & A Time
Q - as agents once you have transferred all the clients over to the new vat MTD agent area how do you access you client last within the agent area for vat?
A - answer you can't - there will be no client list and those clients will only be findable via the individual software that is used to make thats companies MTD submissions

Ughhhh - does this mean there will be no access to historical vat return information from hmrc?

I guess hmrc will say its all in the software stupid why would you ever need to check anything historical based on what they have on their system.
It's not like a cloud computing provider is ever going to run out of money and switch of their servers are they ?

Trevor S
Posts: 2
Joined: Tue Jan 01, 2019 12:37 am

Re: MTD postponement

Postby Trevor S » Fri Jan 04, 2019 12:02 am

The deferral applies to about 3.5% of VAT registrations, however as these will tend to be larger more complex organisations, so the amount of VAT involved is likely to be much higher. A list of deferred categories is
One thing worth remembering ... there is (currently) no deferral to the "soft landing period" - therefore digital links must still be in place by the April 2020 return.

Posts: 3
Joined: Wed Aug 06, 2008 4:01 pm
Location: UK

Re: MTD postponement

Postby dbeard » Tue Jan 15, 2019 11:16 am

I deal with 3 quarterly VAT Returns - 2 of the 3 entities have received letters advising of the deferral until 1st October 2019 - I believe that is because they are VAT Groups.

Posts: 2683
Joined: Wed Aug 06, 2008 4:01 pm

Re: MTD postponement

Postby robbob » Tue Jan 15, 2019 12:53 pm

I rang vat office ref annual accounting scheme client with vat period 1st april to 31st march

as they are on annual accounting with payments on account they are delayed till october 19 per guidance

hmrc helpline couldnt even confirm first making tax digital period requirement

I am guessing they dont go on till 1/4/2020 being first period commencing after revised october mandation date

hmmmmm could i swap all our clients onto annual accounting for 12 months to delay the issue ? - tempting :)

- I believe that is because they are VAT Groups.
Yes - that is confirmed in the guidance linked by Trevor S
October 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.

Return to “VAT & Excise Duties”