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
24 FebruaryJanuary 2023 — See all updates

All VAT registered businesses should now be signed up for Making Tax Digital for VAT. You no longer need to sign up clients.

HMRC will sign up all remaining businesses to Making Tax Digital for VAT automatically unless they are exempt or have applied for exemption.

You should now submit client VAT Returns using compatible software.

You can:

Steps you need to take

  1. Get the right software — you can search for software that is compatible with Making Tax Digital for VAT.

  2. Create an agent services account — this is different to your HMRC online services for agents account. You’ll be able to copy across your existing VAT clients’ authorisations from your HMRC online services account. You’ll need your Government Gateway user ID.

  3. Sign up to Making Tax Digital for your existing VAT clients — you can manage your client’s details online once you have signed them up.

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

  5. Ask new clients to authorise you — select ‘Ask a client to authorise you’, create an authorisation request (this appears as a link) then send the link to your client.

  6. Ask clients to authorise an agent to deal with Making Tax Digital for VAT — before you send VAT Returns, you’ll need to authorise your software. You can ask your software supplier if you do not know how.

  7. You can manage your client’s details online once they have authorised you.

What new clients must do

To authorise you, new clients must make sure theythey:

  • are signed up for Making Tax Digital for VAT
  • use the link to respond to your request before it expires.

    expires

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Published 8 February 2019
Last updated 24 FebruaryJanuary 2023 + show all updates

  1. All VAT customers should now be signed up for Making Tax Digital for VAT so the steps agents have to take have been updated.

  2. All VAT registered businesses should now be signed up for Making Tax Digital for VAT. HMRC will automatically sign up all remaining businesses. You no longer need to do it yourself.

  3. We have updated the guide to confirm that from 1 November 2022, you will not be able to use your existing VAT online account to send quarterly or monthly VAT returns. You need to sign up to Making Tax Digital (MTD) and use compatible software to keep your VAT records and file your VAT returns.

  4. 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.

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

  6. Added translation

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

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

  9. Added translation

  10. Added translation

  11. 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.

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

  13. First published.

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