From April 2022, all VAT registered businesses with VAT returns starting on or after 1 April 2022 will be required to submit their VAT returns using MTD compatible software.
These changes will impact on all VAT registered businesses who do not currently file their VAT returns through MTD Software.
In exceptional circumstances, it
may still be possible to obtain exemption from MTD because:
- of your age, a disability or where you live
- you object to using computers on religious grounds
- of any other reason why it's not reasonable or practical
HMRC will consider each application on a case by case basis.