We are trying to guide clients re MTD, many of whom do their own VAT returns. I want to advise them to set up a Business Tax Account. Obviously, they all have a Government Gateway user ID and password as they have had to make submissions online for the past few years. An individual can apply for a personal tax account here http://www.gov.uk/log-in-register-hmrc-online-services/register. This page does not however contain a link to register for a business tax account for VAT purposes. It does refer to setting up an account for corporation tax purposes but this will obviously not apply to sole traders and partnerships.
1. Can anyone advise me of the appropriate link?
2. Or do they automatically already have a business tax account if they have a VAT Government Gateway?
3. Is their chosen software company likely to need a Business Tax Account to be set up or will the existing Government Gateway credentials suffice?