Under the original timetable for making tax digital (MTD), the requirement to maintain digital records and report to HMRC quarterly was to have applied to unincorporated businesses whose turnover was above the VAT registration threshold of £85,000 from April 2018. This start date has now been put back and instead MTD will now start from April 2019 for VAT purposes only for businesses whose turnover is in excess of the VAT registration threshold. MTD will not be extended until April 2020 at the earliest.