Making Tax Digital
FAQs & Guides

Making Tax Digital (MTD) for VAT is an HMRC initiative requiring VAT-registered businesses to keep digital VAT records and submit VAT returns using MTD-compatible software. It became mandatory for all VAT-registered businesses from April 2022, unless exempt.

Most VAT-registered businesses must submit quarterly VAT returns (4 times per year). Each quarterly return covers a 3-month period and must be submitted within one month and 7 days of the end of the quarter.

All VAT-registered businesses must comply with MTD rules, regardless of turnover, unless they have an exemption approved by HMRC. New VAT-registered businesses are automatically enrolled. Those below the VAT threshold may opt in voluntarily.

You need digital VAT records, MTD-compatible software, and the correct VAT registration details. 11 MTD Bridge connects your spreadsheet records to HMRC and validates returns before submission.

Yes. 11 MTD Bridge supports Excel spreadsheet upload for VAT returns. You can prepare your VAT figures in a spreadsheet and upload them directly into our platform. The software validates the data and submits it to HMRC via the MTD API while keeping a digital audit trail.

HMRC automatically signs up VAT-registered businesses for MTD unless exempt. To file VAT returns under MTD, you'll need a Government Gateway account and VAT registration number. Agents must use an Agent Services Account (ASA) to manage clients' VAT returns.

MTD for Income Tax Self Assessment is a new HMRC initiative requiring sole traders and landlords to keep digital records and submit quarterly updates of their income and expenses using MTD-compatible software, followed by your end-of-year tax return.

You'll need to use MTD for Income Tax if you are a sole trader or landlord registered for Self Assessment and your qualifying gross income from self-employment and/or property exceeds the threshold: over £50,000 from April 2026, over £30,000 from April 2027, and over £20,000 from April 2028.

Qualifying income is your combined gross income (turnover before expenses) from self-employment and property. This includes UK and overseas rental income. It does not include employment income, dividends, savings interest, or pension income.

Under MTD for ITSA you must submit four quarterly updates and one tax return each year. Quarterly updates report your income and expenses, and your tax return confirms your full tax position.

Your tax return replaces the traditional Self Assessment return for MTD users. After all four quarterly updates, you confirm all income sources are complete and accurate, claim allowances and reliefs, and finalise your tax position. It must be submitted by 31 January following the end of the tax year.

You may be exempt if you are digitally excluded due to age, disability, or unreliable internet, or if HMRC gives permission. If exempt, you must still file Self Assessment in the traditional way. Contact HMRC for an exemption assessment.

An HMRC Agent Services Account (ASA) and client authorisation for each client. Once authorised, you can file client VAT returns and manage MTD Income Tax quarterly updates through 11 MTD Bridge.

Yes. The agent dashboard lists every authorised client with filing status, deadlines and submission history, so practices can run VAT and Income Tax workloads from a single login.

You request authorisation through your Agent Services Account; the client approves it via their HMRC account. We walk through the exact steps — with screenshots — in the workflow section above.

Yes — per-filing and volume packages designed for practices. See the pricing page for current agent rates.