MTD for VAT

This course will enable you to

• Advise which records should be kept digitally or in their original form
• Identify software that’s compatible with submitting VAT returns digitally
• Deal with MTD for VAT complexities, such as exemptions, adjustments and errors
• Avoid penalties for late filing, late payment and MTD non-compliance
• Follow the rules for digital record-keeping for VAT special schemes

About the course

VAT-registered businesses are now automatically signed up for Making Tax Digital for VAT, with financial penalties for non-compliance. For accountants, the challenge lies not just in understanding the rules, but in applying them correctly across systems, processes, and day-to-day transactions. As digital reporting becomes standard, ensuring accuracy, maintaining audit trails, and selecting the right approach is critical.

This course covers the key requirements of MTD for VAT, including digital record-keeping rules, HMRC compliance obligations, and the use of MTD-compatible software. You’ll explore how digital links and bridging software work, how to handle common practical issues such as adjustments and complex transactions, and how to navigate areas where the rules are less straightforward. The course also examines the penalties regime, helping you understand how errors arise and what steps can be taken to avoid them.

You’ll come away with a clear understanding of how to operate MTD for VAT in practice and how to support compliance with confidence. This course will give you the knowledge to implement robust processes, reduce the risk of penalties, and advise businesses effectively. Equip yourself to manage digital VAT reporting requirements and strengthen your ability to work within an increasingly automated tax environment.