HMRC published draft regulations that will introduce Making Tax Digital (MTD) for VAT. Also published was an Explanatory Note, a new Draft VAT Notice and an addendum outlining user journeys. The consultation on all of these documents closed on 9 February 2019 and CTG submitted a response to HMRC officials following a series of meetings to discuss the implications for charities.

HMRC also published an updated VAT Notice, details of which can be accessed here.

The Value Added Tax (Amendment) Regulations 2018 (SI 2018, No.261), which amended the VAT Regulations 1995 can be accessed here.