Filing VAT returns after HMRC remove the XML filing service

What are the changes for VAT Filing from 8 April 2021?

Recently, HM Revenue and Customs shared news of changes to its IT infrastructure involving the migration of VAT customer accounts to a new system. Following this migration HMRC will decommission the current XML submission service from 8 April 2021. All businesses will be expected to be registered for MTD for VAT from 1 April 2022.

TaxCalc VAT Filer uses the XML submission service to submit VAT Returns (VAT100s) to HMRC for businesses that are not yet registered under MTD for VAT. This means that from 8 April 2021, TaxCalc VAT Filer will not be able to file VAT100 Returns for businesses NOT registered for MTD for VAT. This also applies to all other third-party software providers.

How will this affect you as a VAT Filer user?

As businesses will no longer be able to use third party software to file non-MTD VAT Returns from April 8 2021, to avoid disruption to your filing process, we recommend that you migrate your or your client's VAT business(es) across to MTD for VAT before this time. Although HMRC will provide the ability to submit a VAT Return from the relevant Business Tax Account until MTD for VAT is universally mandated, this is a temporary measure and it is not their intention to provide an MTD filing platform from 1 April 2022. 

How to migrate businesses to MTD for VAT 


If you are an agent our Becoming MTD for VAT compliant with HMRC will guide you through the steps you need to do to set yourself and your client's business up with HMRC to enable filing MTD VAT returns. Watch our MTD VAT tutorial for agents to ensure you have taken the necessary steps in TaxCalc.


If you own a VAT registered business, you will need to register your business(es) for MTD using HMRC's online service: Our webpage How do I start using HMRC's MTD service will guide you through signing up. Watch our video tutorials Setting up your business in VAT Filer once you are registered for MTD.

Article ID: 3121
Last updated: 07 Dec, 2020
Revision: 11
VAT Filer -> Filing VAT returns after HMRC remove the XML filing service