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Clients for whom Making Tax Digital for VAT is mandatory need to sign up for it at least 72 hours before their first Return under MTD is due. If your client already pays by Direct Debit, HMRC warns not to sign up for MTD for VAT less than seven days before the Return is due, nor less than five days after the Return is due. 

Before you begin

You will need to have an Agent Services Account with HMRC for the purposes of MTD for VAT. If you don’t have one, follow the steps to set up your Agent Services Account.

Sign up your existing VAT clients 

The process for setting up an Agent Services Account allows you to carry over of existing clients to your Agent Services Account in bulk. After your clients have been carried over, you can sign up each one to MTD for VAT. 

Client details that you need to enter 

• VAT certificate.
• Business entity type.
• Contact details.
• Business email address.
• If a sole trader: National Insurance number, company registration number, Unique Taxpayer Reference and postcode (if registered for Self Assessment).
• If a limited company or registered society: company registration number and Unique Taxpayer Reference for Corporation Tax.
• If a limited partnership: company registration number, Unique Taxpayer Reference and postcode where they’re registered for Self Assessment.
• If a general partnership: Unique Taxpayer Reference and postcode where they’re registered for Self Assessment

Sign up each new client

Further guidance

You can find more information in the HMRC guidance on signing up your client for Making Tax Digital for VAT.

• Set up your Agent Services Account
• Ask a client to authorise you
• Get authorisation from HMRC to use Onvio