From April 2019, all eligible UK VAT-registered businesses will have to keep their financial records in a digital form and submit their VAT returns using approved software. Find out whether you are eligible here.
This article is for accountants who are eligible, or have clients who are eligible for Making Tax Digital (MTD) or signed up for MTD voluntarily.
If you’re an agent who makes VAT submissions on behalf of your clients, you must first set up an new agent services account with HM Revenue & Customs (HMRC).
The agent services account is needed to access new HMRC online services, including Making Tax Digital (MTD). It doesn’t replace your existing Government Gateway logins, which you will continue to use for existing services that are not under MTD or for clients that are not impacted by MTD.
You only need one agent services account for your organisation and it should be set up by the person responsible for your organisation’s tax or administrative matters, such as a director, owner or lead partner.
To create an agent services account and link your existing clients you’ll need the following:
- Your agent firm’s Self-Assessment, Partnership or Corporation Tax Unique Taxpayer Reference (UTR)
- The post code associated with that UTR.
- The Government Gateway IDs you currently use to submit VAT on behalf of your clients.
To create a new Government Gateway ID, follow the steps below:
- Visit the Government Gateway registration web page.
- On the webpage, select Agent, then Continue.
- Follow the on-screen prompts and ensure you make a note of your User ID, password and Gateway Agent ID, and keep them secure.
Once you have the new Government Gateway ID and password you will need to use them for any MTD services going forward including linking your clients.
Now that you have created your new ID you can set up your Agent Services Account (ASA) for MTD using the new credentials.
- Visit the Get an HMRC agent service account web page.
- Enter your new Government Gateway User ID and password, then click Sign in.
- Follow the on-screen prompts and ensure you make a note of your Account Reference Number (ARN) and keep it secure.
Here is a video from HMRC that you can refer to..