<% content_for :title do %>
  VAT payment deadline calculator
<% end %>

<% content_for :meta_description do %>
  Work out the VAT payment deadline for your accounting period.
<% end %>

<% content_for :body do %>
  Work out the VAT payment deadline for your accounting period.

  You can't use this calculator if you make payments on account or use the annual
  accounting scheme.
<% end %>

<% content_for :title do %>
  VAT payment deadline calculator
<% end %>

<% content_for :meta_description do %>
  Work out the VAT payment deadline for your accounting period.
<% end %>

<% content_for :body do %>
  Work out the VAT payment deadline for your accounting period.

  You can't use this calculator if you make payments on account or use the annual
  accounting scheme.

^ From 1 April 2019, most businesses will need to [keep digital VAT records and use 
software to submit VAT Returns](/guidance/check-when-a-business-must-follow-the-rules-for-making-tax-digital-for-vat).
<% end %>

Update to smart answer start page
Update to smart answer start page

Telling users about forthcoming changes to VAT records and returns. They need to be able to act on these now.