These instructions are for accountants and bookkeepers who file VAT returns for their clients. HMRC also have a step by step guide for Making tax Digital as an agent (GOV.UK website).
Apply for an agent services account
Your firm will need an agent services account (ASA) to access HMRC’s online services and to connect Liquid with HMRC. The GOV.UK website has information about agent services accounts and what you need to create one for your firm.
You’ll get a new Government Gateway user ID for your agent services account. You’ll need to use this to access HMRC online services.
Link clients to your new ASA and sign them up for MTD for VAT
You’ll need to log into HMRC and link your VAT return clients to your new HMRC agent services account. To do this:
You can see more information about linking clients to your agent services account on the GOV.UK website. After you’ve linked your clients to your ASA, you’ll need to sign them up for Making Tax Digital for VAT.
Grant authority for Liquid to connect to HMRC
Once you’ve completed HMRC’s requirements, you need to connect to HMRC and grant authority for Liquid to submit VAT Returns.
The connection you create will apply to all of the clients linked to your ASA. You can connect Liquid to your ASA from any one of your clients’ organisations.