The decision has been made to delay the implementation of Making Tax Digital until 1 October 2019 for VAT registered businesses with more complex requirements. This 6-month deferral applies to customers who fall within one of the following categories:
‘not for profit’ organisations that are not set up as a company
Traders based overseas
Those required to make payments on account and annual accounting scheme users
This 6-month delay will only apply to around 3.5% of mandated customers.