The pilot for Making Tax Digital was offered to everyone who was VAT registered in December 2018. Start dates There are now two start dates for Making Tax Digital. The majority will have to start filing their VAT returns via Making Tax Digital for their first accounting period beginning on or after 1 April 2019. However, some categories of businesses will have their start date deferred. Not for all — Deferred Status VAT-registered entities such as trusts, and not for profit o