Updated August 2020

Most VAT-registered charities and other businesses with annual taxable turnover of £85,000 or more have to submit VAT returns digitally and will need to link underlying records digitally soon. Download our article for more information on Making Tax Digital for VAT.

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.