Submitting Group VAT Returns via MTD

How to submit VAT Returns for VAT groups via MTD

1.     Introduction

This guide explains how to submit already prepared Group VAT Returns to HMRC via MTD. There are some steps that need to be taken initially to set up your group for submitting Group VAT via MTD (see Setting up MTD for Group VAT Returns).

For the purposes of this article, the following terminology will be used. A 'Group VAT MTD Reporting company' represents a  central company that is registered for Group VAT. NB it is not possible to use a consolidation entity for this purpose.

'VAT group companies' represent all trading entities that are part of the VAT group.

2.     Create VAT returns in each of the VAT group entities

VAT returns should be created, saved, and returned in each of the VAT group's companies. Note that in the companies themselves it is important that there is no active connection to HMRC MTD as the returns will not be submitted from the group companies individually as they need to be totalled and submitted from the Group MTD Reporting company. Therefore, remove any active connections from the VAT Group companies if they already exist.

Care should be taken to ensure that the Reconcile From and Reconcile To dates are aligned with the Group VAT period as they will not be pre-populated from a connection with HMRC.

Post any adjustment journals in the VAT group companies before submitting the VAT (ie when the status is saved not returned), they can then be included in the return.

For further help with creating VAT returns see the How do I Produce my VAT Returns (U.K. & Ireland)? article

3.     Generate Group VAT Summary report in the VAT group reporting company

In the Group VAT MTD Reporting Company, go to Report Manager>Tax Reports>Group VAT Summary(UK Format), select the date range of the VAT period and view.

The report is an aid to preparing a UK Group VAT Return. You should check your VAT totals with your accountant/advisor if you have any queries before submission

This shows a combined report of all VAT 100 reports with a status of Returned for all companies nominated as part of the VAT group in step 2 above for the date range selected.

Check the values in the report and make any necessary adjustments.

The system may not cover every VAT rule that applies to your group and the accuracy of the values submitted remain your responsibility.


4.     Create,  Return & Submit the Group VAT Return in the VAT group reporting company

Create a new VAT return

The VAT Return Ref, Reconcile From and Reconcile To dates will be automatically populated as the entity is connected to HMRC. 


Check that you are happy with all the figures on the return and click on Return & Submit, the system will display the following screen where you will be able to enter the Group VAT figures to submit in the yellow boxes "Values to Submit".

If you are using a non-trading entity for Group VAT, there will be no transactions in this database and therefore all boxes in the "Calculated values" (left hand) column will be 0.00.

If you are using a trading entity for Group VAT, then the "Calculated values" (left hand) column will be pre-filled with the values shown on the VAT100 report for this entity.

Enter the Group VAT totals into the "Values to Submit" column. 

The Group VAT Summary report is an aid to preparing a UK Group VAT Return. You should check your VAT totals with your accountant/advisor if you have any queries before submission

The system may not cover every VAT rule that applies to your group and the accuracy of the values submitted remain your responsibility.




Finally, click Confirm to submit the VAT return with HMRC.

 A message will then appear to confirm the return was processed successfully by HMRC.

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