An Organisation for all
Accountants in Practice

Sign up your client for Making Tax Digital for VAT

Find out how to sign up your client, manage their VAT account and submit returns.

Contents

  1. Before you start
  2. What you’ll need
  3. Sign up your client’s business
  4. After you’ve signed up

Most VAT-registered businesses with a taxable turnover above £85,000 need to follow the rules for Making Tax Digital for VAT. Check when a VAT registered business needs to follow the rules.

The way you sign your own business up is different.

Before you start

Before you sign up your client, you’ll need:

If your client is already authorised on your HMRC online services for agents account, you’ll need to copy your client across to your agent services account before you sign them up.

If your client has opted out, you’ll need to contact HMRC to sign them back up.

What you’ll need

To sign up your client up you’ll need your own email address, and their:

  • VAT certificate
  • business entity type (this is not required for overseas companies with no UK establishment)
  • contact details
  • business email address

You’ll also need extra information depending on the type of business you’re signing up. For:

  • sole traders – their National Insurance number
  • limited companies or registered societies – their company registration number and Unique Taxpayer Reference (UTR) for Corporation Tax
  • limited partnerships – their company registration number, Unique Taxpayer Reference (UTR) and postcode where they’re registered for Self Assessment
  • general partnerships – their Unique Taxpayer Reference (UTR) and postcode where they’re registered for Self Assessment

Sign up your client’s business

Online services may be slow during busy times. Check if there are any problems with this service.

Sign up now

After you’ve signed up

You’ll receive a confirmation email from noreply@tax.service.gov.uk within 72 hours of signing up. If you do not receive it, check your spam folder. Do not submit a VAT Return until you receive a confirmation email.

If you’ve signed up a new client, you’ll need to authorise them before you can use your agent services account to submit returns.

Manage your client’s account

Use the manage your client’s details service to update their business details or cancel their VAT registration.

Your client can still use their VAT online account to view deadlines, manage payments, print VAT certificates and view completed VAT Returns.

Sending a VAT Return

Send returns using software. The deadlines and frequency of your client’s VAT Returns and payments will not change.

Your software will confirm that HMRC has received a return, you will not receive confirmation directly from HMRC.

Your client can see completed VAT Returns by signing into their VAT online account.

Paying by Direct Debit

If your client already pays VAT by Direct Debit, you do not need to set a new one up. If not, you can set up a Direct Debit.

Your client will get an email and message in their VAT online account at least 3 days before HMRC takes the payment from their account. If they’ve made any other payments to their VAT bill, their Direct Debit will be reduced.

By HMRC

hmrc logo