HMRC has recently begun writing to VAT registered businesses with turnover below the VAT registration threshold (£85,000) in advance of the requirement to comply with MTD for VAT from April 2022. The first tranche of letters began to be sent last month and continues into this month and is being sent to VAT stagger 1 and 2 quarterly filers in addition to those filing monthly or annual VAT returns. We understand that letters will also be sent to stagger 3 quarterly filers from February 2022. Some businesses may be exempt from MTD for VAT under the digital exclusion exemption. As a result, HMRC is accepting applications from those who require an exemption from April 2022.

Read the latest on Making Tax Digital in the most recent update from HMRC for October 2021.

HMRC’s latest schedule of webinars is now available for booking. Spaces are limited, so take a look now and save your place. If you have any questions, please send them to team.agentengagement@hmrc.gov.uk prior to the webinar, including the title of the webinar in the ‘Subject’ line of your email. HMRC will answer as many as possible on the day. Off-payroll working rules from April 2021: contracted out services and statements of work: Register here This webinar explains what HMRC consider constitutes a fully contracted out service and the effect of statements of work in the context of the off-payroll working rules. Off-payroll working rules from April 2021: contracted out services and statements of work: Register here This webinar explains what HMRC consider constitutes a fully contracted out service and the effect of statements of work in the context of the off-payroll working rules. Plastic Packaging Tax – admin and technical aspects: Register here In this webinar you’ll find more detail about the administrative and technical aspects of the new Plastic Packaging Tax. HMRC recommends that you watch a recording of the Introduction to Plastic Packaging Tax webinar first before attending the Plastic Packaging Tax – admin and technical aspects webinar. Risk for agencies and other businesses working with umbrella companies operating avoidance schemes: Register here This webinar provides an overview of the risks for agencies and other businesses who use the services of umbrella companies in their supply chains and is targeted at employers who use temporary labour. Making Tax Digital for VAT: Register here From April 2022, these requirements will apply to all VAT-registered businesses to include those that have a turnover below the VAT threshold. This webinar will provide some of the basics of Making Tax Digital for VAT and will include what’s changing, using software and keeping digital records, plus an introduction to penalty reform. Income from property for individual landlords – Part 1: Register here The webinar looks at restricting finance cost relief and the cash basis eligibility and computational rules. Income from property for individual landlords – Part 2: Register here This webinar looks at some of the main expenses and deductions, such as capital expenditure, revenue repairs and the property allowance. Capital Allowances and Vehicles: Register here This webinar is part of HMRC’s annual Self-Assessment programme and covers the rules for cars, including what a car is for capital allowances purposes, qualifying expenditure, pools and rates and vehicle hire purchase. Trade Losses: Register here This webinar will cover the different types of relief you can apply for, key information such as the time limits for claims and the temporary extensions applied to the loss carry back rules.