MAKE TAX DIGITAL
The Government has proposed to introduce electronic filing of all VAT returns from April 2019. Businesses will not longer be able to complete the online VAT returns on the HMRC Website by just filling in the boxes the information must be downloaded from accountancy software specified and compatible with HMRC requirements.
This facility will provide HMRC with more information to make assessments of compliance where VAT information is provided digitally. Exemptions to providing this information electronically will only be made in very exceptional circumstances where proof can be provided that electronic information is impossible to process details of which are provided on HMRC website.