Most businesses can now sign up with
for Making Tax Digital (
early gives you the chance to get familiar with submitting your
Returns under the new system before it becomes mandatory.
When to sign up
Once you sign up for MTD, you must submit your VAT Returns under the new MTD system. Before you sign up for MTD, check the following:
VAT Return you want to submit under the Government Gateway has been
reconciled and submitted.
VAT settings are correct.
Signing up for
MTD must be done at least 5 working days after your last non-
VAT Return submission and at least 8 working days before your first
VAT Return submission.
Sign up for
If your business is not yet eligible to sign up for MTD, a message appears to advise this.
Follow the on-screen prompts, providing any requested information.
When you receive a verification email, click the link in the email to verify your email address.
Read and accept the terms of participation.
HMRC will then confirm if you can start submitting
VAT Returns under
MTD – this confirmation usually occurs within 24 hours.
When submitting under
MTD, businesses can continue to use their existing Government Gateway user ID and password credentials. Agents must use the new credentials they created as part of the Agent Services Account setup.