HMRC have announced that businesses who use the GIANT (Government Information and NHS Trust) service will not be required to join Making Tax Digital for VAT until April 2022.

These businesses were required to join Making Tax Digital for VAT in October 2019, however they had been warned of further delay.

HM Treasury is reviewing the VAT refund rules for central government. These will affect future VAT reporting requirements for GIANT users and therefore this group are to continue to submit their VAT returns as they do now.

There are no other changes for other MTD for VAT users.


The technical team of the Association of Taxation Technicians say (what many advisers are probably also thinking),

"It is important to take any further roll out of MTD slowly.  Adequate time needs to be allowed for the VAT changes to bed in properly, lessons to be learned and proper trial and testing of any new systems."

Topical guides for our subscribers

Making Tax Digital for VAT
What is Making Tax Digital (MTD) for VAT? What is VAT 'functional compatible' software? What do you need to report their VAT? Are there penalties for making mistakes?  

Virtual Tax Partner tool: MTD for VAT
Who has to join and when? Can you claim any exclusions?

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