12 April
By Chris Gumbley
Categories: HMRC/Industry News/Making Tax Digital/Taxation

Making Tax Digital for VAT - Your next steps

Making Tax Digital (MTD) for VAT is up and running! Most VAT registered UK businesses with turnover above £85,000 must keep digital VAT records and use software compatible with MTD to submit their VAT Returns.

This means that all mandated businesses must be ready to file the first accounting period that begins on or after 1st April 2019 digitally. So for quarterly accounting periods ending in the months:-

Mar/Jun/Sep/Dec – The first return that must be submitted digitally is 1 April – 30 June 2019

Jan/Apr/Jul/Oct - The first return that must be submitted digitally is 1 May – 31 July 2019

Feb/May/Aug/Nov - The first return that must be submitted digitally is 1 June – 31 August 2019


Signing up your business with HMRC

If you are required to comply with the new rules, you will need to sign up for MTD for VAT with HMRC before you can use the new system to submit your VAT returns digitally. HMRC will not do this automatically.


BUT Timing is Crucial

Whilst early adoption is permitted, we suggest that you do not register until you have submitted your last non-MTD VAT Return to HMRC.

For quarterly VAT Return filers that pay by direct debit, you can check when you should sign up below:



First MTD for VAT Return Quarter

Sign up period starts

Sign Up period ends


Apr/Jun/July 2019


15 May 2019

31 July 2019


May/Jun/Jul 2019


15 June 2019

30 August 2019


Jun/Jul/Aug 2019


13 July 2019

27 September 2019


When you’re ready, you can sign up your business through the Government website here.

Need help? At Naylor Wintersgill, we’re contacting all our clients to guide them through this process but if you have any queries at this stage, please get in touch and our team of experts will be happy to help.