Update March 30, 2023: Guidance around agents copying VAT clients across to their agent services account has been removed. Agents can no longer do this.
Follow these steps if you’re an agent using Making Tax Digital for VAT on behalf on your clients.
All VAT registered businesses should now be signed up for Making Tax Digital for VAT. You no longer need to sign up clients.
HMRC will sign up all remaining businesses to Making Tax Digital for VAT automatically unless they are exempt or have applied for exemption.
Source gov.uk
