Probably nothing. The overwhelming reason that people seem to get this error is that they have not quite followed HMRC’s sign-up procedure.
To sign up to MTD for VAT with HMRC, particularly as an agent, you must go through their sign-up procedure precisely. There are a number of different steps you need to undertake in the correct order and, sometimes, within the correct timescale.
HMRC have published a step by step guide for agents which can bee seen here and which they recommend all agents use when signing up to the service.
We have also produced a couple of FAQs on the subject:
If you are getting this error, have a look at the above guides – they will almost certainly tell you what you need to do.
In most cases the reason is one of the following:
- The agent didn’t use their agent services account (ASA) credentials to link MTD VAT software
- The agent hasn’t signed up to the ASA
- The agent has signed up but has not linked their clients
- The agent has signed up and linked clients but the customer hasn’t subscribed to the Making Tax Digital service.