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Peers to HMRC: Digital tax reforms 3 days after Brexit? Hold your horses, how 'bout 3 years...

katrinab Silver badge

Some of the reasons why you might be required to register even though you are below the registration threshold

You are a non-resident trader

Certain types of foreign / EU trade

Part of a VAT group

In all of those cases, you won't be able to register for MTD at the moment, because it can't cope with those scenarios yet.

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