Key facts:
MTD for VAT started for compulsorily registered VAT businesses for the first VAT return done on or after 1st April 2018. The "soft landing period" that provided an exception to the strict use of digital records directly driving the MTD VAT return and allowing using ‘copy and paste’ came to an end on 1st April, 2021.
Fuller explanation:
Other phases of MTD are coming in as follows: April 2019, MTD will cover all businesses that pay VAT (that weren't included in the first VAT deadline); Income Tax for Self Assessment (sole trader businesses with Sales over £10,000 per annum) moved back to April 2024 (just announced in September 2021) and Corporation Tax for all companies comes in later with the previous deadline of April 2026 at the earliest likely to be moved back.