Activating Your MTD Account

As we approach the start of Making Tax Digital for VAT and filing your VAT returns using compatible software you will need to be aware of the following when activating your MTD account.

Activation will prevent you from filing any VAT returns using the current HMRC portal. We would recommend only activating your MTD account when you are both ready and required to (see table below). This includes checking that your software is ready to file MTD VAT returns – some products, although compatible, have not activated their MTD systems yet.

If you pay your VAT by Direct Debit you will not be able to sign up in the 15 working days leading up to, or the 5 working days after sending a VAT Return.  If you activate your MTD account within this window, the payment may fail.

Finally, to be clear, your first mandated MTD VAT return period can be found in the following table:

Quarters ending
First mandated MTD VAT return
 Filing deadline
March, June, September, December
Quarter ending 30 June 2019
7 August 2019

April, July, October, January

Quarter ending 31 July 2019

7 September 2019

May, August, November, February

Quarter ending 31 August 2019

7 October 2019


When you are ready, you can sign up for MTD using the following link:

If you have any questions or concerns, please let us know. 


NB There is a six month deferral to 1 October 2019 for a small minority of VAT-registered businesses who have more complex requirements.  HMRC will notify you by letter if you fall into this category.

If your business is one of the following and has not received a letter from HMRC you will still need to start from 1 April 2019 unless you contact HMRC to receive a letter.

a trust
not-for-profit organisation that is not set up as a company
VAT division or group
government department
NHS Trust
Local authority
public corporation
a trader based overseas or those required to make payments on account
annual accounting scheme user






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REF: MC/NL/1.1