The first mandatory submission for quarterly VAT filers will be the 30th June with the VAT return due by the 7th August.
Please remember that HMRC do not automatically know that a business will be required to comply with MTD, instead each business must itself determine if
and when it needs to comply with MTD and complete a two-stage sign-up process before the relevant MTD style submission can be made.
Firstly, notification to HMRC has to be made via their website that the business needs to comply with MTD going forwards. Secondly, the business needs
to connect the MTD compatible software to HMRC’s systems (which should only be done once the confirmation email is received back from HMRC).
As it can take up to 72 hours for HMRC to confirm each sign up, this shouldn’t be left until the point at which the submission is to be made, and we would
recommend that all affected businesses aim to have their sign ups completed by mid-July.