The requirement to keep digital links if you are already caught under Making Tax Digital (MTD) rules came into force from 1st April 2021 as part of the second phase. HMRC defines a digital link as transfer of data between software programmes or applications.
Tag Archives: vat compliance
08
Feb
Feb
HMRC have announced a VAT domestic reverse charge will need to be applied on supplies to building and construction companies of services that are within the scope of the Construction Industry Scheme (CIS).