UK HMRC has issued VAT Notice 700/22: Making Tax Digital for VAT, which explains the rules introduced under the Making Tax Digital initiative that require VAT registered businesses with taxable turnover above the VAT registration threshold (currently GBP 85,000) to keep digital records and submit VAT Returns to HMRC using functional compatible software. The Making Tax Digital rules apply from the first VAT period starting on or after 1 April 2019.