26 March 2019 
Amanda Darley, Head of Operations and Engagement
HMRC are now providing longer Making Tax Digital sign-up windows for taxpayers using direct debit payments, having updated their guidance on 19 March. According to KPMG 'HMRC have now updated their guidance on the timings that apply for taxpayers who pay by direct debit. The revised guidance says that sign up cannot take place in the five working days immediately following submission of the final non-MTD return or in the seven (previously fifteen) working days immediately before the due date for the first MTD return. ... for the ‘Stagger 1’ taxpayer MTD sign up can now take place anytime from 15 May to 29 July 2019 and businesses that submit monthly returns can sign up from 15 to 29 May 2019.' (Stagger 1 being April-June). The table in our previous article on this has been updated to reflect this change.
KPMG's Tax Matters also includes a useful guide on how to sign up for MTD, including confirming that any business that submits VAT returns on behalf of other VAT registrations within its corporate group will need to apply for an Agents Services Account (ASA). However, this is not straightforward as the ASA is designed for external agents (e.g. accountants) to submit VAT returns on behalf of clients and other businesses will not have all the requirements they need to go through the standard ASA sign up. HMRC has advised groups to contact their Customer Compliance Manager (CCM) in the first instance to ask for an ASA to be set up. If you do not have a CCM you should call the VAT helpline (0300 200 3700). Please note that setting up an ASA is a separate process to the MTD sign up, which will still need to be undertaken once the ASA has been obtained, so you need to leave time for this extra step at the start of your MTD sign up 'journey'.
