Further MTD deferral from digitalisation for GIANT users

On 17 June HMRC announced that for organisations that use the GIANT (government information and NHS trust) service the deferral period will be further extended from 1 October. The department will write to affected taxpayers to inform them and send another letter later in the summer with information about the revised timetable. Affected taxpayers should continue to submit their VAT returns as they do now.

This further deferral is due to a potential reform to VAT refund rules for central government with the aim of reducing administrative burdens and improving public sector productivity. The review is still underway and HMRC will need to consider the outcome in the context of MTD for GIANT users.

Taxpayers in the deferral group that do not use the GIANT service must join MTD for the first VAT period starting from 1 October 2019 or later.