MTD for VAT – What is my Mandation Date?

HMRC have now written to all businesses whose mandation date has been deferred until 1 October 2019. If you have received a letter confirming your deferral until October we would suggest you keep this in a safe place as evidence of the deferral.

HMRC will complete writing to all other businesses mandated from 1 April 2019 later this month so if you have not yet received any letter please do not worry, you are most likely in the last few batches to be dispatched.

If you have not yet received a letter or have received a 1 April letter but believe you fall into the deferral category, contact should be made with HMRC to discuss this. The following entities are those whose mandation has been deferred until October 2019:

  • Trusts;
  • ‘Not for profit’ organisations that are not set up as a company;
  • VAT divisions;
  • VAT groups;
  • Public sector entities required to provided additional information on their return;
  • Local authorities;
  • Public corporations;
  • Traders based overseas;
  • Large companies required to make payments on account; and
  • Annual accounting scheme users.

If you believe you are exempt from MTD for VAT on the grounds of religion, age, disability or location contact should be made with HMRC as soon as possible to ensure agreement to the exemption is reached prior to the mandation date. Existing exemptions from online filing will be carried over automatically to MTD for VAT. The exemption will not apply to those who could sign up for broadband but have not done so.

If you would like to discuss this in further detail please email Victoria Dadswell or call us on 01772 821 021.