Set up a client for MTD for VAT
Clients for whom Making Tax Digital for VAT is mandatory need to sign up for it at least 72 hours before their first Return under MTD is due. If your client already pays by Direct Debit, HMRC warns not to sign up for MTD for VAT less than seven days before the Return is due, nor less than five days after the Return is due.
Before you begin
You will need to have an Agent Services Account with HMRC for the purposes of MTD for VAT.
Sign up your existing VAT clients
The process for setting up an Agent Services Account allows you to carry over of existing clients to your Agent Services Account in bulk. After your clients have been carried over, you can sign up each one to MTD for VAT.
Client details that you need to enter
You will need the following details about each client to set them up for MTD using your Agent Services Account.
- VAT certificate.
- Business entity type.
- Contact details.
- Business email address.
- If a sole trader: National Insurance number, company registration number, Unique Taxpayer Reference and postcode (if registered for Self Assessment).
- If a limited company or registered society: company registration number and Unique Taxpayer Reference for Corporation Tax.
- If a limited partnership: company registration number, Unique Taxpayer Reference and postcode where they’re registered for Self Assessment.
- If a general partnership: Unique Taxpayer Reference and postcode where they’re registered for Self Assessment
Sign up each new client
If you want to act for a new client, the client must first sign up for Making Tax Digital. You can then use your Agent Services Account to ask the client to authorise you.
Further guidance
You can find more information in the HMRC guidance on signing up your client for Making Tax Digital for VAT.