Those businesses that must join MTD (see previous posts) with a VAT quarter ended 30 June should now be preparing to submit their first VAT return under MTD.

The return and payment for the quarter ended 30 June 2019 are due to be submitted by 7 August.

If you have not already signed up for MTD you need to sign up by 30 July 2019 if you pay by direct debit, the deadline is 2 August if you do not pay by direct debit.

Businesses need to sign up via their MTD compatible software or they can instruct their agent to sign up on their behalf.  The process is not automatic and so you need to make sure that either you or your agent follow the signing up procedure.

Before signing up:

  • Make sure you are using MTD compatible software.
  • Make sure VAT returns are up to date, once you have joined MTD all VAT returns must be submitted via MTD compatible software.
  • If you are submitting late returns do not sign up to MTD unless at least one working day has passed after submission of the last return, leave at least five working days if you are paying by direct debit.

After signing up:

  • Do not attempt to file using MTD until you have received confirmation of joining MTD from HMRC. You should receive an email confirming your MTD status within 24 hours of signing up but it may take up to 72 hours.