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How does MTD work for a group of companies with the same VAT number?

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This article explains how the Making Tax Digital (MTD) rules apply if you have a group of companies sharing the same VAT number, known as group consolidation.


There's no change to the rules for VAT groups.  If your VAT group's turnover is above the VAT threshold, then you're already required to keep digital records and report via MTD.

If your group's turnover is below the threshold and you are a voluntary filing VAT group, then the rules will apply in line with individuals, however MTD for VAT will become mandatory for voluntary filers from 1 April 2022.