When to sign up

Enrolling into Making Tax Digital for VAT – timetable

When enrolling yourself or clients into MTD for VAT it is vital that you get the timing right. Once signed up, HMRC will expect all future VAT returns to be filed through MTD software – including those for current / previous periods which have not yet been submitted. Further, there are additional restrictions on the sign up periods, particularly for businesses who pay by Direct Debit. 

We have prepared an illustration to show the sign up periods for businesses on staggers 1, 2 and 3, as well as those on monthly returns. If a business signs up at the wrong time, a number of problems can arise, and using this guide should help ensure that such problems are avoided.