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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: