20 November 2018 
Amanda Darley, Head of Operations and Engagement
HMRC has now clarified for us the meaning of 'not for profit organistions that are not set up as a company' who are deferred from Making Tax Digital until 1 October 2019.
HMRC had already explained that they will use the information supplied when registering for VAT to determine whether or not a taxpayer falls within any of the deferral categories, and they have now added that this will involve using the ‘notes to help you apply for VAT registration’. These notes define a corporate body as:
'A group of individuals identified by a particular name which acts as a single legal entity. Included here are:
On this basis, it appears that unless a university falls into one of the other deferral categories (the main ones being VAT groups and those in the payments on account scheme) they will not be deferred and MTD will be mandated for the first VAT return on or after 1 April 2019.
