Guidance

Making Tax Digital for VAT as an agent: step by step

Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf on your clients.

From:
HM Revenue & Customs
Published
8 February 2019
Last updated
127 AprilSeptember 2022 — See all updates

All

Changes VATfrom registered1 businessesNovember who2022

From have1 notNovember yet2022, signedyou upwill fornot Makingbe Taxable Digitalto foruse your existing VAT needonline account to dosend so.monthly Findor outquarterly whenVAT toreturns.

You must sign up forto Making Tax Digital (MTD) and startuse keepingcompatible digitalsoftware to keep your VAT records. and file VAT returns.

1.Steps you need to take

  1. Get the right software

    You — you can search for software packages that areis compatible with Making Tax Digital for VAT.

    2. Create an agent services account

  2. You’ll need to createCreate an agent services account.

    This — this is different to your HMRC online services for agents account.

    An agentYou’ll servicesbe accountable letsto you copy across your existing VAT clients’ authorisations from your HMRC online services account.

    You’ll need your Government Gateway user ID.

    3.

  3. Sign up your existing VAT clients for Making Tax Digital

    Sign up your clients for— Makingyou Tax Digital for VAT.

    You can manage your client’s details online once you have signed them up.

    4.

  4. Ask new clients to sign up to Making Tax Digital

    If — if you want to act for a client that you have not copied across in the previous step, they’ll need to sign up to Making Tax Digital.Digital.

  5. YouAsk cannew thenclients askto themauthorise you — select ‘Ask a client to authorise you.you’, Youcreate cannotan doauthorisation thisrequest step(this forappears them.

    5.as Aska newlink) clientsthen tosend authorisethe you

    Signlink in to your agentclient.

  6. Authorise servicesyour accountsoftware then:

    1. Select— ‘Askbefore ayou clientsend VAT Returns, you’ll need to authorise you’.
    2. Createyour ansoftware. authorisationYou requestcan –ask thisyour appearssoftware assupplier aif link.
    3. Sendyou thedo linknot toknow your client.how.

    What new clients must do

    YourTo clientauthorise must:you, new clients must make sure they:

    Find out how to authorise an agent to deal with certain tax services for you.

6.

Published Authorise8 yourFebruary software

Before2019
Last updated 27 September 2022 + show all updates

  1. We have updated the guide to confirm that from 1 November 2022, you canwill sendnot be able to use your existing VAT Returnsonline digitally,account you’llto send quarterly or monthly VAT returns. You need to authorisesign yourup software.

    Askto yourMaking softwareTax supplierDigital if(MTD) youand douse notcompatible knowsoftware how.

Publishedto 8keep Februaryyour 2019
LastVAT updatedrecords 1and Aprilfile 2022 + showyour allVAT updates
    returns.

  1. Information has been updated to reflect the fact that VAT registered businesses with taxable turnover below the registration threshold will also need to follow the Making Tax Digital rules from 1 April 2022.

  2. We have added a link to guidance on how to authorise an agent to deal with certain tax services for you.

  3. Added translation

  4. Section 6 updated to 'Ask new clients to authorise you'.

  5. A new section has been added about 'How to manage your client's details'.

  6. Added translation

  7. Added translation

  8. Sign your client up at least 72 hours before their VAT Return is due, or 7 working days before if they pay by Direct Debit.

  9. Businesses need to sign up for Making Tax Digital at least one week before their VAT Return is due.

  10. First published.

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