Making Tax Digital ― signing up for MTD

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Making Tax Digital ― signing up for MTD
  • How to sign up to MTD as a business
  • Information required for sign-up
  • Processing and confirmation of sign-up
  • Time at which to sign up
  • How to sign up clients to MTD as an agent
  • Creating an agent services account (ASA)
  • Linking clients to ASA
  • Setting up clients with MTD for VAT
  • Processing and confirmation of sign-up
  • More...

Making Tax Digital ― signing up for MTD

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note examines how a business signs up for Making Tax Digital (MTD) for VAT.

For an overview of MTD more broadly, see the Making Tax Digital ― overview guidance note.

For in-depth commentary on the legislation, see De Voil Indirect Tax Service V5.101B.

How to sign up to MTD as a business

Where a business wants to sign up for MTD for VAT itself, the sign-up process is performed via the Government Gateway.

Remember that before signing up to MTD for VAT, a business must ensure that it has compatible software. For details of the software requirements, see the Making Tax Digital ― VAT ― returns and compliance guidance note.

A YouTube video on signing up for MTD for VAT can be found at Help and support for Making Tax Digital.

Information required for sign-up

The following information will be required by HMRC as part of the online sign-up process:

  1. business email address

  2. Government Gateway user ID and password (this can be created when a person uses the service)

  3. VAT registration number

  4. latest VAT return

  5. for sole traders ― national insurance number

  6. for companies / registered societies ― company registration number and unique taxpayer reference (UTR)

  7. for general partnerships ― postcode where registered for self assessment and UTR

  8. for limited partnerships ― postcode where registered for self assessment, company

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