Are you ready to make your first ‘Making Tax Digital’ submission?

Posted by
Rouse Partners
25.04.2019

From 1 April 2019 Making Tax Digital (MTD) for VAT came into force.

Businesses likely to be the first to file under MTD will be those filing monthly VAT returns, with April 2019 returns being filed in May. This will be followed by those filing quarterly VAT returns, for the period ending in June.

But what do you need to do when your deadline for switch to MTD submissions is approaching? Here we look at the steps to take.

Are you ready to file under MTD?

To register and make your first MTD VAT return submissions there are some checks you must make.

IMPORTANT: Before you proceed please note that once you sign up for MTD, from this point onwards you must submit your VAT returns under the new MTD system and can no longer use the old/previous Government Gateway. So it is important that:

  • The last non-MTD VAT return you want to submit under the old/previous Government Gateway has been reconciled and submitted (you can’t switch to MTD if you have a draft, waiting or failed VAT return).
  • You will need to authorise the software or bridging software that you will be using. You will not be able to submit your VAT return if you do not have a compatible software in place when you sign up.
  • Check that your VAT details are correct in your software. You should check that the software you are using has the correct VAT scheme (flat rate or invoice based) and that your VAT registered number is correct.
  • You allow at least 5 working days after your last non-MTD VAT return submission and at least 8 working days before your first MTD VAT return submission is due. You should also note that businesses that currently pay VAT by Direct Debit cannot sign up in the 7 working days leading up to, or the 5 working days after their VAT return is due.

“The key point to note is that MTD is happening and has gone live. The window for registering and submitting your first MTD VAT return is quite small, especially for those on monthly VAT returns. Therefore, I would advise on acting early and not leaving it until your filing deadline is near, or you may find you are unable to be MTD ready in time”, says Nicola Gladwell, VAT Consultant.

Signing up for MTD

  1. Visit https://www.tax.service.gov.uk/vat-through-software/sign-up/have-software
  2. When prompted, enter your Government Gateway credentials then click ‘Sign in’.
  3. When you receive a verification email, click the link in the email to verify your email address.
  4. Read and accept the terms of participation.

Once you have signed up to the new MTD HMRC service you will receive email confirmation within 72 hours.

We can help

For clients where we prepare VAT returns as part of their current service: We will cover these points and contact you in good time to carry out any necessary work, therefore no further action is needed before this.

For our clients who prepare their own VAT returns: You should follow the steps above and please contact us if you require any further assistance.

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This information has been produced by Rouse Partners LLP for general interest. No responsibility for loss occasioned to any person acting or refraining from action as a result of this information is accepted by Rouse Partners LLP. In all cases appropriate advice should be sought before making a decision.

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