MTD for VAT status checker | MRS Bookkeeping

What is your VAT registration status?

Choose the answer that best describes the business or organisation being checked.

VAT registeredThis includes businesses registered voluntarily below the registration threshold. VAT registration is in progressHMRC has not yet confirmed the registration or the first VAT period. Not VAT registeredThe business does not currently submit VAT returns. Not sure

Could the business need to register for VAT?

Select every statement that applies. These are general indicators rather than a complete VAT-registration decision.

Taxable turnover for the last 12 months has gone over £90,000This is a rolling 12-month test, not simply the turnover in a tax year or accounting year. Taxable turnover is expected to go over £90,000 in the next 30 daysThis is a separate forward-looking test. All three overseas-business conditions applyYou are based outside the UK, the business is based outside the UK, and it supplies goods or services to the UK or expects to within the next 30 days. None of these statements applies Not sure

Voluntary registration: a UK business can generally choose to register where taxable turnover is £90,000 or less. Once registered, it must normally follow MTD for VAT unless HMRC confirms an exemption. Check HMRC’s VAT-registration guidance ↗

Has HMRC confirmed an exemption from MTD for VAT?

An exemption from MTD is different from exception or exemption from VAT registration.

No exemption HMRC has confirmed an MTD exemption An exemption request or appeal is awaiting HMRC’s decision Not sure

HMRC may agree an exemption where digital tools are not practical because of circumstances such as disability, location or religious belief. Extra cost, time or unfamiliarity alone is not normally sufficient.

How are the VAT records kept?

Choose the closest description of the records used to prepare VAT returns.

In MTD-compatible accounting software In spreadsheets connected to bridging software In software or spreadsheets, but compatibility is uncertain Mainly on paper or outside compatible software

How does VAT information move between systems?

Once data is in the electronic account, transfers between software forming that account generally need digital links.

One compatible system handles the complete process Files, integrations or bridging software transfer the data digitally Figures are copied and pasted, retyped or written down between systems Not sure how the systems are connected

How is the VAT return submitted?

Review the filing route used for the latest VAT return.

I submit through MTD-compatible softwareThe software communicates with HMRC and confirms receipt. An accountant or bookkeeper submits it through MTD-compatible softwareThey have confirmed the filing route and how my digital records reach them. An accountant or bookkeeper submits it, but I have not confirmed the processI am not certain how their software and my records are connected. By typing figures into an HMRC online account Not sure

Check your answers

Only the questions relevant to the route you described are shown here.

This produces a general indication. Your VAT online account and HMRC guidance remain authoritative for deadlines and filing requirements.

Check your likely MTD for VAT position

Check your answers