I admit to not being the sharpest knife in the draw but I am totally confused about BTA (Business Tax Accounts). I have seen articles that state "all clients will need a BTA", I have also seen articles that state "clients whose VAT returns will be filed by their Agent will not need a BTA"?
I was under the impression that MTD filings are new and therefore going to a new HMRC Server and that everyone in MTD will need a BTA. Can anyone enlighten me please? Also have members already asked their clients to set up BTA's - if so, how and when? (I can't find a sensible link on HMRC site to facilitate this)?