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HMRC Making Tax Digital (MTD) VAT Statement

Your Making Tax Digital for VAT Statement

This page shows you three things:

  • Your liabilities (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 statement 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:

  1. The first line shows a payment for £1,234.
  2. The second line shows £1,234 due (the liability).
That is normal as the payment should be made before it is due. If you make a payment after it is due, you will see the liability first and then the payment.