Can I still use the HMRC online VAT form?

No. Under MTD for VAT, you must submit returns through software that uses the MTD API. The old online form is no longer available for VAT returns.

Is a spreadsheet allowed?

Yes, you can use a spreadsheet for your digital records, but it must be able to create digital links to other software. You can't retype figures manually.

What are the nine boxes?

The nine boxes are the standard sections on a VAT return, covering sales, purchases, and VAT due. Your software should fill them automatically from your digital records.

Making Tax Digital for VAT: what you must do

Making Tax Digital for VAT requires all VAT-registered businesses to keep digital records and submit VAT returns through HMRC-recognised software using the MTD API, not the old online form. Figures must flow between systems by digital links, not retyping. Returns are still quarterly (or monthly/annual) on your normal stagger.

Who MTD for VAT covers

Making Tax Digital (MTD) for VAT applies to all VAT-registered businesses in the UK, regardless of turnover. If you're registered for VAT, you must follow MTD rules. This includes sole traders, limited companies, partnerships, and charities. There are no exemptions based on size or sector, though some businesses may be able to apply for a temporary exception if they can't use software for practical reasons.

Digital records and digital links

Under MTD, you must keep your VAT records digitally. That means using software or a spreadsheet to store your business income and expenses. You can't keep paper records and then type figures into a return.

Digital links are the key requirement. Every figure that goes into your VAT return must flow automatically from one digital system to another. For example, if you use an accounting package and a separate spreadsheet, the numbers must transfer electronically – not by copying and pasting or retyping. This ensures accuracy and reduces errors.

If you use a single software product that handles everything, digital links are built in. If you use multiple tools, you need to make sure they connect properly.

How a return is submitted through the API

Your VAT return is submitted to HMRC through the MTD API (Application Programming Interface). This is a secure digital channel that allows software to send data directly to HMRC. You can't use the old online VAT form anymore – it's been replaced for MTD.

Your software will calculate the figures, check them, and submit the return automatically. You don't need to log into HMRC's website to file. The software handles the submission, and you get a confirmation when it's done.

Deadlines and stagger groups

Your VAT return deadline is still one month and 7 days after period end. For example, if your quarter ends on 31 March, your return is due by 7 May. This applies to monthly, quarterly, or annual returns, depending on your stagger group.

Your stagger group is set by HMRC when you register. It determines when your accounting periods end. You can't change it unless you have a good reason.

Penalties for late submission and payment

HMRC uses a points-based late submission penalties system. You get one point for each late return. When you reach a threshold (based on how often you file), you get a penalty. Points expire after a period of compliance.

Late payment penalties are separate. If you pay your VAT late, you'll be charged interest and may get a penalty. The amount depends on how late the payment is.

What VAT Assist checks

VAT Assist is a feature in TaxCheckIt that runs pre-submission checks on your return. It looks for common errors, such as missing figures, incorrect calculations, or mismatched data. It also checks that your digital links are working correctly, so you don't submit a return that could trigger a penalty.

By using VAT Assist, you can catch mistakes before they reach HMRC. It gives you confidence that your return is accurate and compliant.

For more on MTD, see our glossary. If you need to verify a VAT number, use our checker. And to see how TaxCheckIt can help, visit our pricing page.