As we come closer to the first MTD Vat filing and clients take on board my advice I wanted to ask what you think I should do about information for HMRC. Currently we receive manual records from clients and these are checked and where possible are re-keyed onto a computer. So as to ensure our Fees are competive not every item of data can be inputted. It would seem that record keeping would pass back to the client , a situation encouraged by HMRC where we can no longer check the work , this may lead to VAT records being at risk of errors. Should exemption be requested from HMRC on the basis that the risk of error may increase with the MTD rules and if so, are they likely to this as a reason. Their is a great risk that VAT returns maybe incorrect if clients are let loose on them.