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UK MTD pilot extends to partnerships and flat rate scheme

  • Jan 11, 2019 | Richard Asquith

UK MTD pilot extends to partnerships and flat rate scheme

The UK’s HMRC has announced that it has extended its Making Tax Digital for pilot testing to partnership and flat rate scheme VAT returns.

Tax payers in this group my now test their accounting or API-enabled spreadsheets in the MTD development sandbox.

MTD from 1 April 2019 for over 1million businesses

MTD is the new programme to upgrade UK tax reporting to digital preparation and filings. The aims include removing manual intervention and making the exchange of information with tax payers more efficient and transparent. VAT is the first tax to launch this year, with plans for corporate and personal income taxes in 2020.

From 1 April 2019, over 1 million registered businesses will have to file their VAT returns through HMRC’s new API-protocol. The old manual keying-in on HMRC’s website will be halted. A small group of tax payers (group returns; non-residents; public bodies; charities etc) have been given a 6-month deferral until 1 October 2019.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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