## Making Tax Digital (Mtd)-Vat End-To-End (E2E) Customer Journeys V5.0 Rob Speksnijder Senior Digital Service Manager For Mtd

*Please do not issue externally without permission from Rob Speksnijder *This document will be updated monthly. Please note that some screenshots may become outdated between versions of this document as design work continues

## Making Tax Digital Contents

•
Introduction
•
Vision
•
High level design
•
Customer journeys
•
Timetable for lifting signup restrictions
•
Journeys
•
Customer support model

## Vision

Vision Making Tax Digital (MTD) is a key part of the government's plans to make it easier for businesses to get their tax right first time and keep on top of their tax affairs. Every business now has their own digital tax account, and the functionality is being regularly expanded and improved. HMRC's ambition is to become one of the most digitally advanced tax administrations in the world, modernising the tax system to make it more effective, more efficient, and easier for customers to comply with their tax obligations.

Keeping records digitally and providing updates to HMRC direct from the software will reduce the amount of avoidable errors businesses currently make (and the cost, uncertainty and worry they face when HMRC is forced to intervene to put things right). This streamlined digital experience will integrate tax into day-to-day business record-keeping, giving businesses confidence that they have got it right and provide them with a view of their tax position in-year. Timetable MTD for VAT will be mandatory for businesses whose taxable turnover is above the VAT registration threshold (currently £85,000) from 1 April 2019. It will remain voluntary for VAT registered businesses below the VAT threshold until 2020 in any event.

## Vision Foundations

●
Better use of information - customers should not have to give HMRC information that it already has, or that it is able to get from elsewhere (for instance from employers, banks, building societies and other government departments). Digital tax accounts for all, and open APIs, will mean that customers can use their chosen software to check the information that HMRC holds about them at any time to ensure that it is complete and correct; HMRC will use this information to tailor the service it provides for customers.
●
Tax in real time - Our customers should not have to wait long periods know how much tax they may have to pay. HMRC will collect and process information affecting tax as close to real time as possible to:
○
help prevent errors  
○
stop tax due or repayments owed building up.
●
Interacting digitally with customers - Our customers (and their agents) will be able to interact with HMRC digitally and at a time to suit them. Their digital accounts will present them with an increasingly personalised picture of their tax affairs, with prompts, advice and support through webchat and secure messaging. Digital record keeping software will be linked directly to HMRC systems, allowing customers to send and receive information directly from their software, with nudges and prompts built-in to help them get their tax right.

## High Level Design

•
98% of current VAT returns are submitted digitally (either directly by the business or by their agent), the vast majority using HMRC's online portal. 
•
MTD requires businesses to record business transactions digitally, and in real time (or as close as possible). This will be underpinned by a requirement for subscribed businesses to send a summary of those records (a VAT Return) that will be generated and sent to HMRC using software or an app.  Most businesses submit a VAT return on a quarterly basis, but some businesses currently file VAT Returns on a monthly or annual basis and this will continue under MTD.
•
The digital record must include the following detail of each transaction:
•
amount
•
date
•
category
There is no obligation to make and store images of invoices and receipts digitally. Example customer software journeys https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat/vat-notice-70022-making-tax-digital-for-vat 

•
MTD-compatible software will use the VAT (MTD) API to supply the VAT Return data to HMRC. HMRC doesn't plan to produce its own digital tools and will not endorse any such products produced by anyone else. But we will work closely with and support you to design and develop digital tools that will enable HMRC's customers to comply quickly, easily and securely with their obligations to account for tax digitally. Supporting this key functionality are a range of additional service elements, including Registration, Subscription, Authorisation and Payments. You can find more details on how these align in The Customer Journey section.
Customer journeys MTD-VAT E2E customer journeys
(focusing mainly on Controlled Go-Live journeys)

## Introduction

•
This document is primarily to help software vendors/designers understand how their software will interact with HMRC systems and what it will need to do.
•
Additionally, it covers elements of the service delivered by HMRC to show how the E2E service works in totality.
•
Product owners and business analysts can also use this document to further their understanding of MTD.

## Business E2E Journey Roadmap Agent E2E Journey Roadmap

2. 3. 4.
Customer/agent signs up to MTD
5.
Customer/agent links software to HMRC via OAuth
6.
Customer/agent retrieves obligations in software
7.
Customer/agent submits VAT Return with declaration in software
8.
Customer/agent amends previously submitted data (BAU Process)
9.
Customer sets up, views, cancel, amends or makes a payment by Direct Debit
former MTD customers 28. Customer/agent can see interest and penalties in BTA 29. Voluntary MTD Customer/agent asks to leave MTDfB 30. Agent led Deauthorisation 31. Agent leaves Agent Services 32. Update Agency designatory details

18. GOV.UK guidance available 19. Subscription service available for businesses and agents 20. Choose software GOV.UK page available 21. Obligation Reminders 22. Voluntary Supplementary Data 23. Request a VAT Refund 24. Voluntary Payments 25. Repayment Tracker 26. Payment Reminders
VAT agent E2E journey roadmap
1 - Create an Agent services account

## Vat Agent E2E Journey Roadmap 1 Create An Agent Services Account

An agent must create an Agent services account and connect it to their accounting software. The creation of the account is a one-off process that an agent firm must do to enable its staff to access Making Tax Digital through this one account and act for their clients. The user journey is a web screen journey, accessible from accounting software or from GOV.UK. The user will:

●
create a new Government Gateway (GGW) ID which will be the firm's new GGW ID and password. This will become an agent firm's user ID and password that will be used to access all new HMRC services via accounting software
●
give information about the agent firm, which is held by HMRC
●
receive an agent reference number, which is the number that all existing and new clients are assigned 

## Vat Agent E2E Journey Roadmap 1 Create An Agent Services Account Vat Agent E2E Journey Roadmap

1
Create an Agent services account Live page https://www.gov.uk/guidance/get-an-hmrc-agent-services-account 

## Vat Agent E2E Journey Roadmap 1 Create An Agent Services Account Vat Agent E2E Journey Roadmap

1
Create an Agent services account

1
Create an Agent services account

1
Create an Agent services account

1
Create an Agent services account

1
Create an Agent services account

1
Create an Agent services account

## Vat Agent E2E Journey Roadmap 1 Create An Agent Services Account Vat Agent E2E Journey Roadmap

1
Create an Agent services account VAT agent E2E journey roadmap
2 - Link existing clients to your account

## Vat Agent E2E Journey Roadmap 2 Link Existing Clients To Your Account

After an agent creates an agent service account, they link their existing VAT clients to the account. When a client subscribes to MTD, the agent can.

●
view the client's data
●
submit updates to HMRC
The agent's user journey linking their existing VAT clients to the agent services account is via web screens. The agent will sign in with each GGW ID  that is currently used to access HMRC online services. If an agent currently has ten GGW ID's they must do this ten times. HMRC encourage vendors to ensure their agent customers are aware of the service and give links to more information.

2
Link existing clients to your account

2
Link existing clients to your account

2
Link existing clients to your account VAT agent E2E journey roadmap
3 - Agent services get authority from new clients (UI)

## Vat Agent E2E Journey Roadmap 3 Agent Services Get Authority From New Clients (Ui)

After a firm has created a new Agent services account, they must get authority from each new client they want to represent for MTD. This works by allowing an agent to send a digital request to their client. The client can accept or reject the request digitally. To add a client:

1.
The agent: 
a.
clicks the link for adding a client
b.
inputs the client's information
c.
sends a direct request to the client.
  2.
The client:  
a.
accesses a digital service, where they 
b.
accept or reject the request
  3.
The agent is updated with the client's response. If the client accepts HMRC 
discloses the client's MTDfB-VAT data to the agency.
3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

3
Agent services get authority from new clients (UI)

## Vat Business/Agent E2E Journey Roadmap Vat Business/Agent E2E Journey Roadmap 4 Customer/Agent Signs Up To Mtd

In April 2018 we delivered the sign-up service that enables existing VAT users to move to the MTD service. A user who wants to use the MTD service for VAT must sign up before first use, even if they have already signed up for MTD for income tax. Agents can sign up an existing client's business. However, the creation of the agent account which is a one-off process must be completed to enable an agent firm to sign up their clients. We will develop supporting content that allows a customer to identify whether they need to:

●
register for tax and then sign up for MTD
●
sign up only.
After a customer signs up they are informed of their update obligations. The sign-up service requests minimal information from the customer such as e-mail address. It reuses information provided as part of identity checking. HMRC will enable customers to register and sign up through GOV.UK. Developers can link to the service from their software.

4
Customer/Agent signs up to MTD

4
Customer/Agent signs up to MTD

## Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader

This error message is displayed if the Agent has not yet created their agent account.

4a
Agent signs up a Sole Trader 
4a Agent signs up a Sole Trader 

## Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader This Is Only Done Once Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4A Agent Signs Up A Sole Trader Vat Business/Agent E2E Journey Roadmap 4B A Sole Trader Signs Up Vat Business/Agent E2E Journey Roadmap 4B A Sole Trader Signs Up Vat Business/Agent E2E Journey Roadmap

4b A Sole Trader signs up
4b A Sole Trader signs up
4b A Sole Trader signs up

## Vat Business/Agent E2E Journey Roadmap 4B A Sole Trader Signs Up

If you have previously filed on line using this Government Gateway credential you will not see this.

4b A Sole Trader signs up

## Vat Business/Agent E2E Journey Roadmap 4B A Sole Trader Signs Up

If you have previously filed on line using this Government Gateway credential you arrive here

4b A Sole Trader signs up

## Vat Business/Agent E2E Journey Roadmap 4B A Sole Trader Signs Up Vat Business/Agent E2E Journey Roadmap

4b A Sole Trader signs up

## Vat Business/Agent E2E Journey Roadmap 4B A Sole Trader Signs Up Vat Business/Agent E2E Journey Roadmap 4B A Sole Trader Signs Up Vat Business/Agent E2E Journey Roadmap 4B A Sole Trader Signs Up Vat Business/Agent E2E Journey Roadmap 4B A Sole Trader Signs Up

accounting software' will remain VAT business/agent E2E journey roadmap
5 - Customer/Agents links software to HMRC via OAuth

## Vat Business/Agent E2E Journey Roadmap 5 Customers/Agents Links Software To Hmrc Via Oauth

Users of software that connects to the HMRC Developer Hub APIs must give their software permission to interact with their data and HMRC. Please note this can be done before or after a customer has signed up for the MTD VAT service. The software user grants the software the authority to interact with HMRC on their behalf - for a set of functions or 'API scopes'. The software must include each scope for which the user must grant permission the authorise call. This is explained in the authorisation section of the Developer Hub: https://developer.service.hmrc.gov.uk/api-documentation/docs/authorisation If the user grants permission, the software receives an authorisation code that can be used to gain an oAuth access token for that user and a refresh token. The access token expires periodically and must be refreshed. After 18 months the access token fully expires and the end user must grant authority again. For an Agent, when connecting software to HMRC, the new GGW user Agent ID which was generated as part of the agent services account journey will be the GGW user Agent ID which needs to be connected. If another ID is attempted to be logged in with, an error message will be presented to the user.

## Vat Business/Agent E2E Journey

roadmap
6 - Customer/agent retrieves obligations in software
7 - Customer/agent submits VAT return with declaration, in software

## Vat Api Sequence To Submit A Return 1 And 2 Are Mandatory Steps 3 Is An Optional Step Vat Business/Agent E2E Journey Roadmap 6 Customer/Agent Retrieves Obligations In Software

This API allows software to search for obligations based on a date range (start and end) and a status (open O, fulfilled F, or all) of the obligations. 

Example format Period keys for stagger types 
If the status is 
●
fulfilled (F), the received date is included
Monthly 
18AD 
30.04.2018
●
Open (O), the due date is used
18AE  31.05.2018 18AF  30.06.2018
●
If status field is left blank then you will get both open and fulfilled obligations returned 

It also gives the relevant periodKey associated with that specific obligation.

Quarterly 
18A1  30.04.2018 18A2  31.07.2018 18A3  31.10.2018 18A4  31.01.2019

A new obligation is generated on the first day of the period, whether the previous obligation has been fulfilled or not. Software will be able to search for previous open and/or fulfilled obligations but will only be able to call the next obligation.

Note we have not yet configured annual period keys as annual accounting is not in scope for MVP. 

Note: MTD-VAT will be supporting more customer types throughout controlled go live and as they come on board this endpoint will return obligation information for customers that are on monthly, annual and other non standard staggers.

The Period key is the ID code for the period that this 
obligation belongs to. The format is a string of four 
alphanumeric characters. Occasionally for special periods, 
the format includes a # symbol (e.g. #001), which must be 
URL-encoded. ese occasions the period key will need to be 
URL-encoded.  For example 18AD, 18A1, #001

Note Period Keys **should not** be shown to the customer, these are for software use to ensure the return is recorded against the correct obligation 

Customer/Agent submits VAT return with declaration in software
7
This is the only post endpoint. The data items required are the same as the current 9 Box return. The period key that is relevant to the obligation needs to be provided as part of the return. HMRC also requires software to show their customers a declaration that they must confirm before the return is sent to HMRC, confirmation that this has been done is reflected by the "finalised" true. The return will not be accepted without this.

Declaration text to be used if businesses make the submission; When you submit this VAT information you are making a legal declaration that the information is true and complete. A false declaration can result in prosecution.

"periodKey": "#001", "vatDueSales": 100.00, "vatDueAcquisitions": 100.00, "totalVatDue": 200, "vatReclaimedCurrPeriod": 100.00, "netVatDue": 100, "totalValueSalesExVAT": 500, "totalValuePurchasesExVAT": 500, "totalValueGoodsSuppliedExVAT": 500, "totalAcquisitionsExVAT": 500, 
"finalised": true 

Declaration text to be used if only Agents make the submission; I confirm that my client has received a copy of the information contained in this return and approved the information as being correct and complete to the best of their knowledge and belief.

## Vat Api Sequence To View A Previously Submitted Return

I have not included example for liabilities and payments as they are straightforward GET calls with no other dependencies and are optional 

## Vat Business/Agent E2E Journey Roadmap 9 Customer/Agents - View Previously Submitted Data In Software

"periodKey": "#001", "vatDueSales": 100.00,

Software will be able to retrieve any return that has been submitted up to four years previously.  

  "vatDueAcquisitions": 100.00,

To get this information the periodKey for the relevant return is required.

  "totalVatDue": 200, "vatReclaimedCurrPeriod": 100.00,

You will not be able to retrieve returns filed before joining MTD through the API's. 

  "netVatDue": 100, "totalValueSalesExVAT": 500, "totalValuePurchasesExVAT": 500, "totalValueGoodsSuppliedExVAT": 500, "totalAcquisitionsExVAT": 500

VAT business/agent E2E journey roadmap
8 - Customer/agent amends previously submitted data

## Vat Business/Agent E2E Journey Roadmap 8 Customers/Agent Amends Previously Submitted Data

The current process for correcting errors on a submitted VAT Return remains.

●
If the net value of the errors is below £10,000, or between £10,000 and £50,000 and does not exceed 1% of the box 6 amount, the user can adjust their current VAT Return (method 1)
●
If the net value of the errors is greater than that, the user must notify HMRC in writing with full details of the errors (method 2)
A user can choose to use method 2 and notify HMRC separately in any case. Please ensure customers are made aware of these methods.

VAT business/agent E2E journey roadmap
9 - Customer sets up, views, cancels, amends or makes a payment by Direct Debit

## Vat Business/Agent E2E Journey Roadmap 9 Customer Sets Up, Views, Cancels, Amends Or Makes A Payment By Direct Debit

HMRC would like vendors to present messages to business users at key points in their journey that give them the option to make payments. There are multiple ways to pay a VAT bill, listed on GOV.UK at Pay your VAT bill, each taking different amounts of time to clear. HMRC advise vendors in their messaging to ask customers to visit that link so the customer can make a payment in the method that best suits them and in time to meet the deadline. With the arrival of MTD-VAT the contents of this GOV.UK page are subject to change. Likewise the URL may change in which case we will update the link above. For businesses to see previous payments they've made to HMRC, we would like vendors to show messages at key points in their journey that encourage them to visit their Business Tax Account (login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account ) Using their Business Tax Account customers can:

●
check any VAT Direct Debit arrangements they have with HMRC
●
make changes, or cancel their Direct Debit
●
set up a new Direct Debit instruction
●
make a corporate credit or debit card payment
This page will also provide details of HMRC's bank account for customers wanting to pay by Bacs, CHAPs or by faster payments

9
Customer sets up Direct Debit 

9
Customer sets up Direct Debit 

9
Customer views Direct Debit 

9
Customer cancels Direct Debit 

9
Customer cancels Direct Debit 

## Vat Business E2E Journey Roadmap Vat Business E2E Journey Roadmap

9
Customer amend Direct Debit 

9
Customer makes a payment by Direct Debit VAT business/agent E2E journey roadmap
10 - Customer/Agent makes a payment (other types)

## Vat Business/Agent E2E Journey Roadmap 10 Customer/Agent Makes A Payment (Other Types)

HMRC would like vendors to present messages to business users at key points in their journey that give them the option to make payments. There are multiple ways to pay a VAT bill, listed at Pay your VAT bill  page of GOV.UK, each taking different amounts of time to clear. HMRC advise vendors in their messaging to ask customers to visit that link so the customer can make a payment in the method that best suits them and in time to meet the deadline. With the arrival of MTD-VAT the contents of this GOV.UK page are subject to change. Likewise the URL may change in which case we will update the link above. For a Business to see previous payments that they've made to HMRC, we would like vendors to show messages at key points in their journey that encourage them to visit their Business Tax Account (login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account). Using the Business Tax Account, customers can:

●
check any VAT Direct Debit arrangements they may have with HMRC
●
make changes, or cancel their Direct Debit
●
set up a new Direct Debit agreement 
●
make a corporate credit or debit card payment
This page will also give details of HMRC's bank account for customers wanting to pay by Bacs, CHAPs or by faster payments VAT business/agent E2E journey roadmap
11 - Customer/agents receives a repayment

## Vat Business/Agent E2E Journey Roadmap 11 Customer/Agents Receives A Repayment

HMRC would like vendors to present messages to business users at key points in their journey that give them the option to make payments. There are multiple ways to pay a VAT bill, listed on the Pay your VAT bill page of GOV.UK. HMRC advise vendors in their messaging to ask customers to visit that link so the customer can make a payment in the method that best suits them. With the arrival of MTD-VAT the contents of this GOV.UK page are subject to change. Likewise the URL may change in which case we will update the link above. For a Business to see previous payments they've made to HMRC, we would like vendors to show messages at key points in their journey that encourage them to visit their Business Tax Account.(login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account). Using their Business Tax Account, customers can:

●
check any VAT Direct Debit arrangements they may have with HMRC
●
make changes, or cancel their Direct Debit
●
set up a new Direct Debit agreement 
●
make a corporate credit or debit card payment
This page will also give details of HMRC's bank account for customers wanting to pay by Bacs, CHAPs or by faster payments VAT business/agent E2E journey roadmap
12 - Customer/agent notifies change of circumstances

## Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances

HMRC would like vendors to present messages to business users regularly to remind them to check and update their details with HMRC. They will be able to do that by visiting their Business Tax Account. The login page is https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account, and by visiting that link businesses will be able to update a range of information, including addresses, telephone numbers, e-mail and business type. Until MTD-VAT goes into Live service there will be a manual process in place whereby a customer can contact HMRC directly for a manual change to be made to their details. For exiting controlled go live functionality will be available for customers to make the most regular changes with more functionality being added up until go live early 2019.

## Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap 12 Customers/Agents Notifies Change Of Circumstances Vat Business/Agent E2E Journey Roadmap

       
13 - Customer can view previous returns in BTA 14 - Customer can view when their next return is due in BTA 15 - Customer can view when their next payment is due, along with the ability to make payments via BTA 
13
Customers can view previous returns in BTA
14
Customer can view when their next return is due in BTA

## 15 Customer Can View When Their Next Payment Is Due, Along With The Ability To Make Payments Via Bta

Businesses may wish to view information in relation to their VAT. A user may also like assurance, which may help them when managing their tax affairs. This will also include viewing their previous updates that HMRC have received. HMRC encourage vendors to make these features within their software products. Vendors can also direct users to visit their Business Tax Account, the login page attached below: https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account. From April 2018, if a user has volunteered for pilot and signed up for MTD, they will have the option to use and view information within their Business Tax Account. This will include information such as: viewing their return, payment obligations and the option to link off from their Business Tax Account and make an online card payment. 

## Vat Business E2E Journey Roadmap 13 Customers Can View Previous Returns In Bta Vat Business E2E Journey Roadmap 13 Customers Can View Previous Returns In Bta Vat Business E2E Journey Roadmap 13 Customers Can View Previous Returns In Bta Vat Business E2E Journey Roadmap

14
Customer can view when their next return is due in BTA

14
Customer can view when their next return is due in BTA

15
Customer can view when their next payment is due, along with the ability to make payments via BTA

15
Customer can view when their next payment is due, along with the ability to make payments via BTA
VAT business/agent E2E journey roadmap
16 - Appeals process (BAU Process)

## Vat Business/Agent E2E Journey Roadmap 16 Appeals Process (Bau Process)

The existing process for Appeals will remain in place. A customer may contact HMRC if they have a query about a tax decision. If they don't understand the decision they can also get advice from HMRC or professional help.

VAT agent E2E journey roadmap
17 - Agent Services VAT client led de-authorisation

## Vat Agent E2E Journey Roadmap 17 Agent Services Vat Client Led De-Authorisation Vat Agent E2E Journey Roadmap 17 Agent Services Vat Client Led De-Authorisation Vat Agent E2E Journey Roadmap

# 17 Agent Services Vat Client Led De-Authorisation

# 17 Agent Services Vat Client Led De-Authorisation

VAT business/agent E2E journey roadmap
18 - GOV.UK guidance available 

## Vat Business/Agent E2E Journey Roadmap 18 Gov.Uk Guidance Available

We continue to use GOV.UK as our main way to guide users about government services and information, although we will not publish guidance about how to join the VAT pilot until we exit the controlled go live period of the pilot and enter public beta. Initially, the guidance will:

●
signpost a few more detailed, task-based content pages on GOV.UK starting with: =   an overview of MTD =   choose software page =   sign up
●
help build awareness about what MTD means for users and agents
●
signpost the route for customer support (See Customer Support Model section for further details), including how vendors can contact HMRC teams 
●
manage users' concerns if not eligible yet, or there's no legal requirement for them yet.
●
help us (HMRC) manage the messages users need to know over coming months and years - who is eligible, why signing up early might help you, when this will become mandatory and so on.
As we make more functionality live, we'll add more task-based guidance onto GOV.UK to ensure that users can continue their journey. For example, 'Sign up to report VAT through software' 'Choose software' and so on. As MTD becomes more mainstream, we will reduce campaign content and presence. We would like your package to make users aware of the links to the guidance detailed above if they are interested in the service.

## Vat Business/Agent E2E Journey Roadmap 18 Gov.Uk Guidance Available Vat Business/Agent E2E Journey Roadmap 18 Gov.Uk Guidance Available Vat Business/Agent E2E Journey Roadmap 18 Gov.Uk Guidance Available

VAT business/agent E2E journey roadmap
19 - Subscription service available for businesses and agents

## Vat Business/Agent E2E Journey Roadmap 19 Subscription Service Available For Businesses And Agents

Post April 2019 we will deliver a Subscription (formerly known as VAT Registration) service that will allow businesses new to VAT to subscribe and at the same time as they sign up to MTD. Until this service is delivered, new customers will need to subscribe for VAT using the existing service, then navigate to the sign up service and complete that journey. The service will request information about the business and the person running it. Following successful subscription the customer will be informed of their Return deadlines. Agents must already be subscribed with HMRC's Agent Services in order to access the new VAT subscription service on behalf of clients.

VAT business/agent E2E journey roadmap
20 - Choose software GOV.UK page available

## Vat Business/Agent E2E Journey Roadmap 20 Choose Software Gov.Uk Page Available

HMRC will publish a list of software that is MTD-compatible on GOV.UK. so that businesses and agents can choose the right software for them See an example of this format being used for MTD Income Tax: https://www.gov.uk/guidance/software-for-sending-income-tax-updates. HMRC is considering the design of this page (an early draft can be found on the next slide), working with the software industry. HMRC requires that each package made available to customers complies with the Terms of Use https://developer.service.hmrc.gov.uk/api-documentation/docs/terms-of-use which have to be accepted by software developers before production credentials are issued.

# 20 Choose Software Gov.Uk Page Available

## Vat Business/Agent E2E Journey Roadmap 20 Choose Software Gov.Uk Page Available Vat Business/Agent E2E Journey Roadmap 20 Choose Software Gov.Uk Page Available

VAT business/agent E2E journey roadmap

## 21 - Obligation Reminders Vat Business/Agent E2E Journey Roadmap 21 Obligation Reminders

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VAT business/agent E2E journey roadmap
22 - Voluntary Supplementary Data

## Vat Business/Agent E2E Journey Roadmap 22 Voluntary Supplementary Data

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VAT business/agent E2E journey roadmap
23 - Request a VAT Refund

## Vat Business/Agent E2E Journey Roadmap 23 Request A Vat Refund

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VAT business/agent E2E journey roadmap
24 - Voluntary payments

## Vat Business/Agent E2E Journey Roadmap 24 Voluntary Payments

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25 - Repayment Tracker

## Vat Business/Agent E2E Journey Roadmap 25 Repayment Tracker

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## 26 - Payment Reminders Vat Business/Agent E2E Journey Roadmap 26 Payment Reminders

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## Vat Business/Agent E2E Journey

roadmap
27 - View and Change to non-MTD and former MTD 
customers

## Vat Business/Agent E2E Journey Roadmap 27 View And Change To Non-Mtd  And Former Mtd Customers

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28 - Customer/agent can see interest and penalties in BTA

## Vat Business/Agent E2E Journey Roadmap 28 Customer/Agent Can See Interest And Penalties

Existing penalties and notification methods will remain in place for service users;

•
Late registration - Factsheet CC/FS11
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Late Filing - VAT Notice 700/50
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Late Payment - VAT Notice 700/50
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Inaccuracy penalties - Factsheet CC/FS7
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Wrongdoing penalty - Factsheet CC/FS12
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Retention of records - VAT Notice 700/21
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Breaches of regulations - VAT Notice 700/21
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Default interest - VAT Notice 700/43
VAT business/agent E2E journey roadmap
29 - Voluntary MTD Customer/agent asks to leave MTDfB 
VAT

## Vat Business/Agent E2E Journey Roadmap 29 Voluntary Mtd Customer/Agent Asks To Leave Mtdfb

Initially there is a manual process in place whereby a Customer/Agent can contact the HMRC helpline to notify their requirement to unsubscribe from the service. In the event that the customer continues to be VAT registered, if necessary VAT returns can be submitted manually. In time the manual process will be replaced by a user interface.

VAT business/agent E2E journey roadmap
30 - Agent led De-authorisation

## Vat Business/Agent E2E Journey Roadmap 30 Agent Led De-Authorisation

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VAT agent E2E journey roadmap
31 - Agent leaves Agent Services

## Vat Agent E2E Journey Roadmap 31 Agent Leaves Agent Services

This will initially be the usual process, which can be used to remove the agent reference number and Government Gateway (GGW) enrolment (HMRC-AS-AGENTS). The scenario where this is needed is when an agency firm ceases trading. If an agency no longer wants to participate in MTD, they can stop using their GGW ID. We are currently working to include a UI for this journey as part of the wider change of circumstances solution.

VAT agent E2E journey roadmap
32 - Update Agency designatory details

## Vat Agent E2E Journey Roadmap 32 Update Agency Designatory Details

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## Customer Support Model Customer Support Model

We are developing a Customer Support Model which will help guide HMRC Customers to the most appropriate support. This may be provided by HMRC or the software vendor depending on the issue. HMRC support will be provided through a variety of channels and options for seeking advice and support: We wish to work with software vendors to provide a comprehensive support package that covers software usage, online access and technical issues, as well as straightforward tax queries Customers will be signposted to self-help through a suite of guidance products such as videos, webinars and e- learning, which is aimed at specific stages of the MTD journey. We will develop the content as we add new functionality. A new dedicated team of advisers has been created to offer telephony and webchat support for MTD. The team can currently be contacted via the HMRC 'Contact Us' page. We will be developing new signposting on Gov.UK which will focus on digital and webchat support channels. This guidance will be updated as the model develops.

Please contact us with any queries...

Rob Speksnijder - Senior DSM for MTDfB at robert.speksnijder@hmrc.gsi.gov.uk