New VAT requirements: "Making Tax Digital"

> Making Tax Digital (MTD) is an HMRC initiative designed to make sure the UK tax system is effective, efficient and easier for taxpayers.

> Making Tax Digital for business (MTDfb) begins on 1 April 2019 with MTD for VAT. From that date, VAT-registered businesses above the threshold of £85k will have to keep digital records and submit VAT returns using compatible software. HMRC lists Xero as software that will be compatible with MTD for VAT.

> Other components of Making Tax Digital, such as income tax and corporation tax, have been placed on hold until April 2020 at the earliest.

I've just skimmed a Xero article on this new VAT process. It wasn't really clear, but I think the way we record our receipts and submit through Xero means we're already compliant (but I'll still check to make sure and document any changes to the process)

* [x] Very brief spike to understand if there are any new reporting requirements on top of what we already do
* [x] Document any changes to process
* [ ] Do a pilot run for the next (January) VAT Return