Information required when signing up to MTD for VAT

ICAEW has published guides to signing up to MTD for VAT for businesses and agents. The following additional detail concerning the information that is required when completing this process may be of assistance.

Agents signing up a client to MTD for VAT require:

  • Agent’s own email address
  • Client’s VAT registration number and details from their VAT certificate (available from the gov.uk Manage your client's details for MTD for VAT service)
  • The business entity type (this is not required for overseas businesses with no UK establishment)
  • The business’s contact preference (paper or paperless - paperless is mandatory for businesses that pay by direct debit)
  • If paperless is selected, the business’s email address
  • An additional identifier (this is not required for overseas businesses with no UK establishment):
    • Sole traders – National Insurance number
    • Limited companies or registered societies – company registration number and Corporation Tax Reference Number (UTR). The company registration number must contain eight digits and may need to be prefixed with a zero so that it matches the format used by Companies House (the leading zero does not always appear on the Certificate of Incorporation)
    • Limited partnerships – company registration number, Unique Taxpayer Reference (UTR) and the postcode where the business is registered for self assessment
    • General partnerships – Unique Taxpayer Reference (UTR) and the postcode where the business is registered for self assessment

Businesses signing themselves up to MTD for VAT require:

  • An email address
  • VAT registration number and details from the VAT certificate and last return submitted to HMRC (requested only if a new government gateway user ID is created)
  • An additional identifier (this is not required for overseas businesses with no UK establishment):
    • Sole traders – National Insurance number
    • Limited companies or registered societies – company registration number and Corporation Tax Reference Number (UTR). The company registration number must contain eight digits and may need to be prefixed with a zero so that it matches the format used by Companies House (the leading zero does not always appear on the Certificate of Incorporation)
    • Limited partnerships – company registration number, Unique Taxpayer Reference (UTR) and the postcode where the business is registered for self assessment
    • General partnerships – Unique Taxpayer Reference (UTR) and the postcode where the business is registered for self assessment
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