MTD for VAT - agent and client sign-up journey

Philip McNeil By Philip McNeill, Head of Taxation (Tax, Practice & Owner Managed Business Taxes)

19 April 2019

The starting point for creating an Agent Services Account, and for signing up clients to MTD for VAT is the Sign up for Making Tax Digital for VAT page. The new HMRC guidance will help you navigate the process and have the requisite information to hand.

Agent Services Account

HMRC has released more information on how to sign up for an Agent Services Account, including screen shots of the stages.

An Agent Services Account is the first step in the process for agents with clients mandated into MTD for VAT. If your firm uses the Trust Registration Service or joined the MTD for Income Tax pilot, you will already have an Agent Services Account.

As part of the process you will create a recovery password. Make sure that this is securely recorded. HMRC say that if you lose your login details and recovery password then you will be unable to get back into your Agent Services Account. The only option available would be to ask HMRC to delete your account and for you to create a new one.

Signing clients up for MTD for VAT

Clients may sign themselves up for MTD for VAT, in which case you will only need to link to each client within you Agent Services Account. But some clients may ask you to sign them up. The new flowchart includes a list of the information you will need to sign up your clients, together with a note of the key stages.

There is also a flowchart and list of information needed to sign up your clients to MTD.

Topics

  • Tax

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