HMRC have announced that due to COVID-19 they are postponing the VAT MTD digital links requirement until 1 April 2021 for all businesses. This means that businesses which would have needed digital links throughout their VAT return process from 1 April 2020 will now get an extra year to prepare. VAT groups and other businesses who were deferred until 1 October 2020 will get an extra 6 months to prepare.