HMRC has published details of the digital records it expects business who are mandated into Making Tax Digital for VAT 'MVD' to keep. This new guidance is probably sufficient (on the basics) for tax agents and bookkeepers but may be slightly baffling for un-represented taxpayers.


Under the new VAT regime you do not need to keep a digital record of:

  • anything that is not needed for your VAT Return
  • any adjustments of VAT due

If you use more than one product to keep your digital records, you’ll need to digitally link them together: this won't be mandatory for the first year of MVD, and may even extend longer, if HMRC write and confirm this to you.

A digital link is a transfer or exchange of data between the products you use to keep your records. You can create digital links by doing things like:

  • linking cells in spreadsheets
  • emailing records to your agent
  • putting records on a portable device to give to your agent
  • importing and exporting XML and CSV files
  • downloading and uploading files

See HMRC  Keep digital records for Making Tax Digital for VAT.

Our detailed guides:

Making VAT Digital Zone

This covers:

  • The full statutory details of what records to keep & VAT Notice 700/22
  • Who is in MVD tool
  • Claiming exemption
  • Setting up an Agent Services Account
  • More...