Table of contents

Close down

Agent overview

Agent client relationships can end or agents can go out of business.

Agent close down process diagram

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  1. Agent opts client out of VAT (MTD)
  2. Client or agent ends relationship
  3. Agent leaves agent services

Business overview

Businesses unsubscribes from VAT (MTD).

Business close down process diagram

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  1. Business opts out of VAT (MTD)

Opt out of VAT (MTD)

Businesses who signed up for VAT (MTD) on a voluntary basis can request to opt out of VAT (MTD).

Initially there is a manual process in place whereby a business or agent can contact our HMRC helpline to notify us they wish to opt out of VAT (MTD). Subsequent VAT returns will be sent manually until a new digital service is released to receive them.

Client or agent ends relationship

  1. Client signs in to Government Gateway for their Business Tax Account
  2. Client manages their tax agents
  3. Client removes authorisation from an agency
  4. Client confirms removal of authorisation from that agency

Agents will be able to do this using their agent services account.

Agent leaves agent services

This will initially be the usual process, which can be used to remove the agent reference number and Government Gateway enrolment (HMRC-AS-AGENTS).

The scenario where this is needed is when an agency ceases trading.

If an agency no longer wants to participate in VAT (MTD), they can stop using their Government Gateway ID. We are currently working to include a digital journey as part of the wider change of circumstances solution.