HMRC Making Tax Digital (MTD) VAT Statement
Your Making Tax Digital for VAT Statement
This page shows you three things:
- Your liabilites (payments HMRC is expecting and their due dates).
- Payments you have made to HMRC.
- Adjustments made by HMRC, such as refunds.
How to read the statement
The items on this statment will be in a slightly different order than you would expect on other statements. Because HMRC payments should be paid before the due date, the statement will list your payment first and then the liability afterwards.
So, if you are paying on time, and you have paid HMRC £1,234 you will see 2 lines:
- The first line shows a payment for £1,234.
- The second line shows £1,234 due (the liability).