| | Making Tax Digital - Timeline for clients |
| Resolution | If you pay HMRC by Direct Debit, you must sign up for MTD at least 5 working days after your last non-MTD VAT Return submission and at least 7 working days before your first MTD submission. For other payment methods, allow 24 hours after your last submission and 72 hours before your first MTD submission. | | Monthly
1 April to
30 April | Quarterly
1 April to
30 June | Quarterly
1 May to
31 July | Quarterly
1 June to
31 August | | Submit last non MTD VAT Return.
(7 days earlier if not paying by Direct Debit or electronically) | 7 May | 7 May | 7 June | 7 July | | Earliest you can sign a client up for MTD via your Agent Services Account. | 8 May | 8 May | 8 June | 8 July | | HMRC recommended sign up period. | 15 May to 28 May | 15 May to 23 June | 15 June to 23 July | 15 July to 23 August | | Deadline for having Direct Debit clients signed up and authenticated.
For other payment methods, allow at least 72 hours before the first MTD submission. | 31 May | 31 July | 30 Aug | 27 Sept | | First MTD VAT Return due.
(7 days earlier if not paying by Direct Debit or electronically) | 7 June | 7 Aug | 7 Sept | 7 Oct | [BCB:19:UK - Sales message :ECB] |
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