Putting it mildly - the recently issued Notice 700/22 (MTD for VAT) is not very concise about the commencement rules. It states 'With effect from 1.4.19 if your taxable turnover is above the VAT registration threshold you must follow the rules set out in this notice....' Is that turnover in the 12 months up to 31.3.19? Or is it anticipated turnover in the 12 months after 1.4.19?
How do you indicate to HMRC that you need to follow the new rules? Or do they decide themselves based on your recently declared turnover in the previous four quarters? If the taxpayer has to indicate the need to comply himself - does the existing VAT portal remain open if he omits to tell them (perhaps because HMRC have never communicated with him directly about MTD). If so and he continues to (incorrectly) use the VAT portal - does he go penalty free for a year?
Does the existing VAT portal remain open for VAT registered businesses operating below £85000?
I could go on but I am losing the will to.........