VAT Notice 700/22 - Don't retype things

[johnhemming]

The VAT notice that is particularly relevant to MTD is the following one:

https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat/vat-notice-70022-making-tax-digital-for-vat

In essence I like to describe it as meaning that once data is entered into the electronic records system (which can be one or more than one system) it is not retyped.   Hence any transfer of data is either through a transaction file being transferred from system to system, links between cells in a spreadsheet or some other digital form (which might be behind the scenes in computer program).