MTD

MTD means Making Tax Digital. It’s a government system that helps people and businesses keep digital records and send tax information to HMRC online

Right now, all VAT-registered businesses must follow MTD. In the future, it will also apply to Self Assessment for some individuals and landlords

You usually send returns every 3 months (quarterly) through your MTD software

You usually pay monthly, by the 22nd of the next month (or the 19th if paying by post). Smaller employers can sometimes pay quarterly