Guidance: Sign up your client for Making Tax Digital for VAT

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.

You can use the online service to sign your client up after they’ve opted out.

The content for businesses signing themselves up has moved to a different page titled ‘Sign your business up for Making Tax Digital for VAT’. The URL is www.gov.uk/guidance/sign-your-business-up-for-making-tax-digital-for-vat

A new section about ‘How to manage your client’s details’ has been added.

The link to sign up your client’s business has been updated.

This guide has been amended to include information on what happens when you send in your VAT Return using software.

You can print your VAT certificate out by signing in to your VAT online account. If you usually pay VAT by Direct Debit, you do not need to set up a new one. The information you need before you sign up has been updated.

If you do not pay by Direct Debit, sign up at least 72 hours before your return is due.

If you pay by Direct Debit, sign up at least 7 working days before or 5 working days after your return is due. Make sure your last Direct Debit has come out of your bank account before signing up.

The information you’ll need to sign up has been updated and is different depending on what type of customer you are.

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.

Businesses that pay VAT by Direct Debit cannot sign up in the 7 working days leading up to, or the 5 working days after sending a VAT Return.

The link for agents to sign up clients for Making Tax Digital for VAT has been updated.

First published.