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Submitting your first MTD VAT return

From obligation list to HMRC receipt — the end-to-end first VAT return.

If you're VAT-registered, every quarter you'll see an open obligation in VAT in the Tax menu. Here's the end-to-end flow for your first one.

Step 1 — connect HMRC

The first time you click into a VAT obligation, you'll be prompted to connect your HMRC account. This is a standard HMRC OAuth flow:

  1. Click Connect HMRC.
  2. You're redirected to HMRC's Government Gateway login.
  3. Sign in with your Gateway credentials and grant access.
  4. You're returned to AccountantUK with the token saved.

You only do this once — the token refreshes automatically.

Step 2 — review the 9 boxes

The return form pre-fills the nine boxes from your invoices (sales VAT) and expenses (purchase VAT) for the quarter:

  • Box 1 — VAT due on sales
  • Box 2 — VAT due on EU acquisitions (usually 0 post-Brexit)
  • Box 3 — Total VAT due (Box 1 + 2)
  • Box 4 — VAT reclaimed on purchases
  • Box 5 — Net VAT to pay or reclaim (Box 3 − 4)
  • Box 6 — Total sales excluding VAT
  • Box 7 — Total purchases excluding VAT
  • Box 8 / 9 — EU-related figures (usually 0)

Each pre-fill links to the underlying invoices and expenses — click a number to see what's in it.

Step 3 — adjust if needed

If you spot something missing (an unrecorded expense), add it from Expenses and come back. The numbers re-pull.

Step 4 — submit

Click Submit to HMRC. We sign the payload, send it, and wait for the receipt. You'll see one of three outcomes:

  • Accepted — receipt with HMRC reference number stored against the return; you'll get a confirmation email and an in-app notification.
  • Rejected — error message explaining what HMRC didn't accept; fix and resubmit.
  • Pending — rare; usually means an HMRC delay. We auto-poll and update you when the receipt arrives.

Paying the VAT

A receipt does NOT mean payment. Pay HMRC the amount in Box 5 via Direct Debit, faster payment or any of the methods on the HMRC site. We track the obligation as "submitted, payment pending" until the deadline.

Last updated 5/30/2026.

Submitting your first MTD VAT return · AccountantUK help