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 if your business:

• has a taxable turnover over £85,000
• is part of a VAT group or VAT division
• is a trader based overseas
• is a trust
• is a not for profit organisation that is not set up as a company
• uses the annual accounting scheme
• is a local authority
• is a public corporation
• has to make payments on account
• uses the VAT GIANT service

HMRC will send you a letter to tell you that you’re in the deferral group.

You must sign up for Making Tax Digital at least one week before your VAT Return is due.