VAEC0200 | Making Tax Digital for Business (MTD) - how to deal with MTD customers

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.

From 1 April 2019, most VAT customers were mandated to manage their VAT affairs digitally using third party software.

All customer VAT records have migrated on to the Enterprise Tax Management Platform (ETMP).

All VAT compliance checks should start with a check on ETMP to establish if the customer’s VAT records are managed on ETMP.

ETMP will have one of three markers showing the migration status

• ETMP migrated – fully migrated customer.

• HYBRID - partially migrated customer.

• VMF - customer remains on VISION/VAT Mainframe.

If your customer’s record has been fully migrated to ETMP then you will need to check both VLDS and ETMP for a complete view of the customer’s VAT returns. The RAT report can do this for you.

Help cards for interrogating ETMP can be found in the Compliance Support: Making Tax Digital Toolkit. You can also contact a primary user in your location if you need help.

If the customer’s record has been partially migrated then all VAT return and ledger information will still be available on VLDS.