17 October 2019 
Amanda Darley, Head of Operations and Engagement
A couple of months ago BUFDG was involved in confidential discussions with HMRC around how some businesses/universities may struggle to meet the deadline for the end of the soft landing period for implementing digital links for Making Tax Digital. In particular we referred to universities who may be going through a new finance system implementation or upgrade or who may have a large number of systems to link.
HMRC has now contacted us to draw attention to a new process to allow taxpayers to apply for extra time, if they need it, to fully comply with the digital links requirements. A new version of Notice 700/22: Making Tax Digital for VAT has been published today, detailing this new process at section 4.2.1.3.
This sets out the following criteria:
'To be considered for a specific direction, you will need to:
There is more detail in section 4.2.1.3 of Notice 700/22 and if you feel you are struggling to meet the deadline for digital links we would encourage you to read it. Please note that cost alone is not a sufficient reason for an extension of time.
For more information about HMRC's communication with BUFDG on this, please see this discussion post.
