Mandatory digital links for MTD for VAT. What to do now. As of 1 April 2021, it is mandatory to have digital links in place when filing business VAT Returns to HMRC under the MTD for VAT regime (see VAT Notice 700/22 ). Since the introduction of MTD for VAT a ‘soft landing period’ has been in place, allowing businesses time to get their systems digitally-linked to comply with the full MTD for VAT requirements. This period enabled businesses to use ‘cut/copy and paste’ methods to move data from one system to another before filing to HMRC. From 1 April 2021, this will no longer be permitted. However, there is no need to panic. It is likely you already have everything you need to continue being compliant, or some simple adjustments could be all that’s required. Find out more below. So, what is a digital link? Once transactional data is entered into a software package or spreadsheet, any further transfer or modification of that data must be made without manua...