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Unincorporated Associations

16/05/2019 11:34:47
Are they included?
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Re:Unincorporated Associations

16/05/2019 11:38:26
Hi,

Thanks for your question.

You must use software to keep digital VAT records from your first VAT Return period starting on or after 1 April 2019 if your business:

• has a taxable turnover over £85,000,

• is not in the deferral group

You might be in the deferral group and must use software to keep digital VAT records from your first VAT Return period starting on or after 1 October 2019. HMRC will send you a letter to tell you that you’re in the deferral group.

You can check when your business must follow the rules from at the following page of our website:

Check when a business must follow the rules for Making Tax Digital for VAT

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