In June 2019 HMRC wrote to the approximately 600 organisations who are required to use the VAT GIANT system to submit additional information with their VAT return (the VAT 21 form) to inform them that their MTD deferral period would be extended.
At that time HMRC advised that it would write again with more information about timings for when they would be required to join MTD. HMRC has now written to these organisations to tell them that they will not be required to join MTD before April 2022.
This will enable HMRC to take into account the outcome of the HM Treasury review into the VAT refund rules for central government, which will cover the future reporting requirements for GIANT users and could lead to changes to these rules. GIANT users should continue to submit their VAT returns as they do now.