Making Tax Digital for VAT checklist: Get up to speed with MTD VAT – Swift VAT Pro advice UK

The Making Tax Digital for VAT checklist

1. MTD applies to you. You are VAT registered, whatever your turnover, and HMRC has not agreed an exemption.
2. Your records are digital. Every sale and purchase, with its date, value and VAT, is kept in software or a spreadsheet.
3. Your links are digital. Figures move by formulas, file imports or other digital transfers, never by copying and pasting or retyping.
4. Your software is connected to HMRC, through HMRC's own sign-in page with your Government Gateway user ID.
5. You know your periods and due dates, from HMRC, and have reminders before each one.
6. You check before you submit: Box 3, Box 5 and whole pounds in Boxes 6 to 9, because a return cannot be changed once sent.
7. You keep records for 6 years, with HMRC's receipt for every return.

Common reasons businesses fall short

• Typing nine box totals into software instead of uploading them.
• Copying sales figures from a till or shop report into a spreadsheet instead of importing a file.
• Relying on memory for deadlines.
• Losing access to HMRC because the connection lapsed, discovered on deadline day.

Where Swift VAT Pro covers the checklist

• Digital link: your nine box totals arrive as a CSV saved from your spreadsheet.
• HMRC connection: on HMRC's own page. Swift VAT Pro never sees your Government Gateway password.
• Periods and reminders: read from HMRC, with emails 4 days and 3 days before each due date.
• Checks: Box 3 and Box 5 worked out, every box checked, HMRC errors explained in plain English.
• Receipts: HMRC's receipt reference kept for each return.

Your records themselves stay in your own spreadsheet. For the full filing steps, see how to file VAT returns with MTD.

Final thoughts

Making Tax Digital comes down to seven checks. Get them right once, keep your records up to date, and each return is a short, routine job.

Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.