1st April 2019 marks the introduction of Making Tax Digital (M T D)
Making Tax Digital for VAT requires VAT registered businesses. with taxable turnover above the VAT registration threshold, to keep records in digital form and file their VAT Returns using software. You will no longer be able to file the VAT returns through the free HMRC software.
With effect from 1 April 2019, if your taxable turnover is above the VAT registration threshold you must follow the rules set out in this notice. If your taxable turnover subsequently falls below the threshold you will need to continue to follow the Making Tax Digital rules, unless you deregister from VAT or meet other exemption criteria