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The first stage of HMRC's Making Tax Digital (MTD) programme focuses on VAT and imposes new requirements on some VAT registered businesses and organisations from April 2019.

The requirements do not apply to VAT registered businesses with taxable turnover below the VAT threshold (eg, those that have registered voluntarily).

HMRC has announced a deferral to the start date of 6 months for some more complex businesses – details below.