Making Tax Digital - software pilots and testing

In 2018, UK’s HMRC launched a series of test pilots for its new Making Tax Digital VAT filing process. Making Tax Digital goes live on 1 April 2019, and will require all UK VAT registered businesses to file their quarterly returns via HMRC’s API platform.

 

The pilot commenced on 11 April 2018. This is a private pilot, with a number of software providers being invited to test their solutions with HMRC and then receiving HMRC formal approval upon successful test filing.

 

HMRC has staggered the tax payer categories that may be tested in the following pilots:

Launch month

Tax payers category

Oct 2017

HMRC release application programming interfaces (APIs) which provide details of the data to be filed, and end points

Apr 2018 pilot launch

Private testing: Tax payers with the simplest returns. This means basic domestic sales and purchases for VAT trasactions

Nov 2018

Tax payers with EC dispatches and arrivals

Dec 2018

Public sector bodies with VAT filings

Early 2019

Public testing phase

Apr 2019

Launch with MTD filing requirements for all VAT payers above the VAT registration threshold

Other resources

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