HMRC has now closed its online VAT return to businesses who should now be signed up to Making Tax Digital (“MTD”) for VAT. This means that businesses no longer have to sign up to MTD for VAT. Businesses that file annual VAT returns are still able to use their VAT online account and will automatically be signed up after 15 May 2023.
If a business has not started using MTD for VAT function compatible software, HMRC has set out the necessary steps which must be followed in an email.