VAT returns for small businesses deadline April 2022


Since April 2019, businesses above the VAT threshold (currently £85,000) have been required to file their VAT returns online, known as Making Tax Digital.


From April 2022, this will include all small businesses under the VAT threshold. Be aware, it takes around 8 working days for HMRC to set up businesses for MTD for VAT.


Businesses can sign up for MTD for VAT at any time prior to their first required submission date. It is very simple and HMRC has made the transition as easy as possible for businesses to comply.


If a business has not registered, HMRC will have sent letters in the post, reminding businesses of the forthcoming deadline.


From April 2022, businesses will be required by law to:

  • Keep digital VAT records using computer software
  • Use an API (Application Programming Interface) to liaise with HMRC

There will be limited exemptions for these requirements where the requirement is recogised as unreasonable, including: age, disability, remote location with no access to the internet, objection under religious grounds