Businesses that are in the MTD for VAT regime had until 1 April 2020 (1 October 2020 for deferred entry businesses) to introduce a fully automated process when compiling the data for their VAT returns from their digital records.
In order to relieve the administrative burden on businesses during the COVID-19 epidemic the Chancellor has announced a delay to this deadline. Now businesses have until their first VAT period beginning on or after 1 April 2021 to introduce any necessary digital links to their VAT return processes.