Digital Records for VAT – HMRC Guidance published 9th April 2019 From 1 April 2019, most businesses with a taxable turnover above £85,000 are required to follow the rules for Making Tax Digital for VAT. As a result, HMRC has published new guidance on record keeping, which explains what records a business needs to keep digitally if it has signed up for Making Tax Digital for VAT. The guidance explains: How to keep digital records; and The business records you must keep, including guidance on the records relating to: Supplies a business makes; Supplies a business receives; Making a reverse charge supply; Businesses that operate a VAT scheme. You can view the guidance at http://tinyurl.com/y273yla5.