MTD sign-up timing

06 March 2019 Amanda Darley, Head of Operations and Engagement

(Updated on 25 March 2019 after HMRC changed their guidance on 19 March).

Timing your sign-up to MTD can be very important to ensure that you don’t miss a payment (potentially resulting in a default surcharge penalty), or end up paying twice.

This is particularly important if you have subsidiary companies on monthly VAT returns and direct debits - even though HMRC has extended the window, you only have two weeks in which you can sign up for MTD. So those of you with subsidiary companies mandated for MTD from 1 April, take note!

I saw a version of these useful tables on a recent KPMG MTD webinar. They set out when you should sign up in different circumstances and I thought they were worth sharing:

Non-Deferred entities

Monthly Filing
	VAT Return Period	1^st MTD Filing Period	MTD VAT Submission Date	When to Register for MTD
	April	April	7 June 2019	Only sign up once the March VAT return has been submitted No Direct Debit – sign up between 8 May and 4 June Direct Debit – sign up between 15 and 29 May
Quarterly Filing
	VAT Return Period	1^st MTD Filing Period	MTD VAT Submission Date	When to Register for MTD
	Jan – March April – June July – Sept Oct – Dec	April – June	7 August 2019	Only sign up once the Jan - March VAT return has been submitted No Direct Debit – sign up between 8 May and 4 August Direct Debit – sign up between 15 May and 29 July
UNIVERSITY VAT RETURNS	Feb – April May – July Aug – Oct Nov – Jan	May – July	7 September 2019	Only sign up once the Feb - April VAT return has been submitted No Direct Debit – sign up between 8 June and 4 Sept Direct Debit – sign up between 15 June and 30 Aug
	March – May June – Aug Sept – Nov Dec – Feb	June – Aug	7 October 2019	Only sign up once the March – May VAT return has been submitted No Direct Debit – sign up between 8 July and 4 Oct Direct Debit – sign up between 13 July and 27 Sept

Deferred entities

(Actual registration/sign up dates not included, in case HMRC change any details)

Monthly Filing
	VAT Return Period	1^st MTD Filing Period	MTD VAT Submission Date	When to Register for MTD
	October	October	7 Dec 2019	After your September submission
Quarterly Filing
	VAT Return Period	1^st MTD Filing Period	MTD VAT Submission Date	When to Register for MTD
	Jan – March April – June July – Sept Oct – Dec	Oct – Dec	7 February 2020	After your July – Sept submission
UNIVERSITY VAT RETURNS	Feb – April May – July Aug – Oct Nov – Jan	Nov - Jan	7 March 2020	After your Aug – Oct submission
	March – May June – Aug Sept – Nov Dec – Feb	Dec – Feb	7 April 2020	After your Sept – Nov submission

Tagged : MTD, Tax, VAT

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MTD sign-up timing

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