The first and foremost factor is that, your business must be registered with HMRC for the service in time for your VAT return deadline. MTD for VAT is now mandatory.


The registration process involves logging in with the Government Gateway Account for filing VAT returns.  You will have to create an account with an email address and other necessary details.  Once the process is complete, you will get the ID through email which is a series of numbers.


The following details are required for registering MTD for VAT in the HMRC website:

  • ID and Password
  • Company's VAT Number
  • Date when your business has become VAT registered
  • Place and Address of Business
  • Amount of last VAT Return
  • Recent VAT Return submission month


After HMRC verification, you can submit your VAT Returns through Digi-Tax.