VAT Notice 700/22: Making Tax Digital for VAT updated

Released 05 March 2019

This notice has been updated with guidance on who is exempt from following the rules for Making Tax Digital for VAT.

VAT Notice 700/22: Making Tax Digital for VAT (5 March 2019) explains the rules for Making Tax Digital for VAT and about the digital information that must be kept where the rules apply. The notice has been updated with guidance on who is exempt from following the rules for Making Tax Digital for VAT. This notice cancels and replaces the version last updated January 2019.

View the updated VAT Notice 700/22: Making Tax Digital for VAT.

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