Before registering for MTD, you must have compatible software in order to keep records digitally and submit returns. To sign up, you will need the following:
– business email address
– Government Gateway user ID and password
– VAT registration number and latest VAT return
– National Insurance number if you are a sole trader
– company registration number and Unique Taxpayer Reference (UTR)
You can sign up at least 3 days before your VAT return is due (if no direct debit is set up). Otherwise, do not sign up less than 7 days before your return is due and 5 days after your return is due, if you pay via direct debit.