At the onset of the pandemic, HMRC made the swift decision to postpone the next phase of Making Tax Digital (MTD) to allow businesses time to navigate their way through the challenges of the past year.

While a welcome move to digitise the way tax is done, those businesses who prepared to put digital links in place last year, were required to complete this by April. Added to this, the same organisations must now start to consider longer-term plans and prepare for the rollout of the next phase in April 2022 - where all VAT-registered organisations in the UK will be expected to digitally file their tax returns.