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<p>The Making Tax Digital (MTD) VAT pilot service is already open to all businesses
that will operate MTD from 1 April.</p><p> </p><p>Businesses and accountants are making
preparations for the introduction of MTD, and thousands have already joined the pilot
on a voluntary basis to test the service before they are mandated to use it. Most
businesses will not need to submit their first VAT return through the new service
until August at the earliest. Recognising the transitional issues that may arise,
for the first year penalties will not be issued for late filing, only for late payment.</p><p>
</p><p>HMRC is writing directly to all businesses affected by MTD and will continue
to increase communications activity in the lead up to April through a number of channels.</p><p>
</p><p>In October, the Government announced a 6 month delay for those customers with
the most complex requirements, to ensure there is sufficient time for testing the
service with them in the pilot before they are mandated to join from 1 October 2019.</p>
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