When Making Tax Digital (MTD) was made mandatory for those companies whose sales were superior to GBP 85.000 back in April 2019, business had to start keeping digital business records and sending returns through MTD compatible software. Nonetheless, there was a minority group that was deferred to 1 October 2019. This was because HMRC wanted enough time to test the service before obliging them to join.
Source: globalvatcompliance.com
