1. MTD for VAT Hints and Tips

2. Steps to Take Introduction
Making Tax Digital (MTD) is a brand new process for providing information to HMRC. As you are aware, mandatory registered VAT businesses are the first to be impacted, and it is vitally important that you follow the correct steps, at the correct time to ensure the process works as smoothly as possible.
A lot of the information is available via the HMRC website, and the best advice is to keep up to date on progress directly with HMRC ,
Step
What to do
When to do it
Tips 1
Review HMRC’s website
Now 2
Set up your Agent Services Account (ASA) 3
Link old Government Gateway to ASA
After Step 2 4
Sign clients up to MTD
Depends – Care needed 5
Authorise your software
In time for first submission
See Tips
See Tips
See Tips
See Tips
See Tips

3. Back
Review HMRC’s website
There is various information on HMRC’s website, but the following tips should help understand MTD
From HMRC home page (here) – go to Featured > Making Tax Digital for VAT for a list of useful resources
Agent specific information is accessed via
Specifically, follow the guidance within Making Tax Digital for VAT as an agent: step by step which this content is based on
Look at the Making Tax Digital for Business - stakeholder communication pack
For technical guidance, review VAT Notice 700/22

4. Creating your Agent Service Account
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Creating your Agent Service Account
There is various information on HMRC’s website, but the following tips should help understand MTD
You will only have one Agent Services Account, regardless of how many government gateway log-ins you currently have
To create the account, you will need information related to the practice (e.g. UTR and Postcode), and confirmation of your Anti-Money Laundering registration details
Once created, make a note of your ARN number – it is only shown on screen once!

5. Linking your old Government Gateway
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Linking your old Government Gateway
There is various information on HMRC’s website, but the following tips should help understand MTD
Log into your new Agent Services Account
Select “link your current Self Assessment and VAT clients to this account”
Enter the Government Gateway ID and password for each “old” gateway account you wish to link to the Agent Services Account
Note: This step does not onboard clients into MTD – it creates a link between old and new, so you can onboard the client into MTD in the next step

6. Sign clients up to MTD for VAT
Timing here is vital. Following the steps too early, and you may accidentally onboard your client into the Pilot! Follow the steps too late, and you may not have time to submit the MTD return before the statutory deadline.
Please note – onboarding clients in one-by-one – you cannot mass sign-up all clients
Review your VAT clients, and categorise them into: Monthly; Stagger 1; Stagger 2 and Stagger 3
Follow the link on this HMRC page digital-for-vat to onboard a client (remember you must have a 64-8 in place to onboard the client). Alternatively, your client can sign themselves up for MTD
Onboard clients based on the following information
Monthly
Stagger 2
Back
Stagger 1
Stagger 3

7. Non-Direct Debit Client
When to Onboard Monthly Clients
Back
Last ‘Old’ Return
First MTD
Return
Direct Debit Client
8 May
15 May
28 May
7 May
7 June
Non-Direct Debit Client
Recommended Period

8. When to Onboard Stagger 1 Quarterly Clients
Back
Last ‘Old’ Return
First MTD
Return
Direct Debit
8 May
15 May
23 Jun
7 May
7 Aug
Non-Direct Debit
Recommended Period

9. When to Onboard Stagger 2 Quarterly Clients
Back
Last ‘Old’ Return
First MTD
Return
Direct Debit
8 June
15 June
23 July
7 June
7 September
Non-Direct Debit
Recommended Period

10. When to Onboard Stagger 3 Quarterly Clients
Back
Last ‘Old’ Return
First MTD
Return
Direct Debit
8 July
15 July
23 August
7 July
7 October
Non-Direct Debit
Recommended Period

11. Back
Authorising Onvio VAT
The final step is to authorise your software so that data can be submitted to HMRC. Within Onvio VAT, the process is as follows;
Ensure you are logged into Onvio as an administrator
Visit Setup>Firm>MTD
In the Onvio Authorisation grid click Add
Type in your Agent Reference Number and a description, click Next
Click on Authorise
Please Note: Thomson Reuters have no access nor visibility to data you share with HMRC as part of the authorisation process.
When authorisation is successful – HMRC provide confirmation to Onvio that the software is authorised.