⚙ SANDBOX
Not Connected
Dashboard
Q1 2025 (Jan–Mar) · Due: 7 May 2025 · United Fintec Limited
Net VAT Due (Box 5)
£0.00
Q1 2025
Output VAT (Box 1)
£0.00
On sales
Input VAT (Box 4)
£0.00
Reclaimable
Return Status
Draft
Not submitted
👑
HMRC Making Tax Digital
MTD VAT API · OAuth 2.0 · Digital Links Maintained
Connection
⚙ Sandbox
VRN
—
Open Obligations
1 due
📅 Open Obligations MTD Live
| Period | Due | Status | |
|---|---|---|---|
| Q1 2025 | 07 May 25 | Open | |
| Q4 2024 | 07 Feb 25 | Fulfilled |
⚡ Quick Actions
VAT Obligations
Live data from HMRC MTD API — VRN GB123456789
ℹ Connect your HMRC account (header button) to pull live obligations. Demo data shown.
Obligations Register
| Key | Start | End | Due | Status | Received | Action |
|---|---|---|---|---|---|---|
| 25A1 | 01 Jan 2025 | 31 Mar 2025 | 07 May 2025 | Open | — | |
| 24A4 | 01 Oct 2024 | 31 Dec 2024 | 07 Feb 2025 | Fulfilled | 15 Jan 2025 | |
| 24A3 | 01 Jul 2024 | 30 Sep 2024 | 07 Nov 2024 | Fulfilled | 02 Nov 2024 |
Returns / Q1 2025
File VAT Return — Q1 2025
01 Jan – 31 Mar 2025 · Due: 07 May 2025 · Scheme: Flat Rate (16.5%)
✓
Records
2
9 Boxes
3
Validate
4
Submit
📋 Flat Rate Scheme: Box 1 = Gross sales (incl. VAT) × FRS %. Box 4 = £0 (no input VAT recovery except capital goods ≥£2k). Click Auto-populate to fill from records.
Box 1
VAT due on sales and other outputs
✦ Auto from sales records
Box 2
VAT on EC acquisitions (NI only post-Brexit)
Northern Ireland traders only
Box 3 — Auto Calculated
Total VAT due (Box 1 + Box 2)
£0.00
✦ Box 1 + Box 2 — do not override
Box 4
VAT reclaimed on purchases and inputs
✦ Auto from purchase records
Box 5 — Net VAT Payable
Difference between Box 3 and Box 4
£0.00
✦ Box 3 − Box 4
Box 6
Total value of sales excluding VAT
✦ Auto from sales
Box 7
Total value of purchases excluding VAT
Box 8
Goods supplied to EC member states (excl. VAT)
EU/global exports
Box 9
Goods acquired from EC member states — Northern Ireland Windsor Framework only (excl. VAT)
Digital Records
MTD mandatory — all transactions stored digitally with full audit trail (SI 2018/261)
📋 MTD requires: time of supply, net value, VAT rate, VAT amount per transaction. Copy-paste between systems is prohibited. All routes here maintain the digital link.
Transaction Register Digitally Linked
Date
Description
Net (£)
Rate
VAT (£)
Type
Del
15 Jan 25
Management consultancy — United Fintec
£12,500
20%
£2,500
Sale
22 Jan 25
Office rent payment
£3,200
20%
£640
Purchase
01 Feb 25
Anaplan implementation fee
£8,750
20%
£1,750
Sale
10 Mar 25
FP&A outsourcing services
£9,400
20%
£1,880
Sale
4 transactions · Digital links maintained ✓
Excel Template
Download, complete offline, upload to auto-populate your VAT return — all schemes supported
VATflow Excel Template — United Fintec
All VAT schemes · 5 tabs · HMRC digital link compliant · Mirrors Anna Money FRS format
VAT_Return Tab9-box summary auto-calculated from Sales & Expenses. Scheme selector dropdown.
Sales Tab200 rows · dropdown VAT rates (0/5/20%) · auto VAT & total formulas · category picker
Expenses TabClaimable / Not claimable / Capital £2k+ FRS exception · SUMIF for claimable only
FlatRate_Calc TabAuto Box 1 VAT & FRS saving vs standard rate · all 10 sector percentages listed
All VAT SchemesStandard, Cash, FRS, Annual, Retail — formulas adapt via scheme dropdown
Instructions Tab7-step guide with MTD compliance notes, digital link requirements, 6-year retention rule
📤 Upload Completed Template
ℹ Uploading your completed Excel template maintains the digital link required by HMRC MTD (SI 2018/261). 9 boxes populate instantly from your spreadsheet — no manual retyping.
📊
Drop your completed VATflow Excel template here to auto-populate all 9 boxes
Or click to browse · .xlsx files only (VATflow template)
Software Integrations
Connect accounting software — all maintain HMRC MTD digital links automatically
⚠ Live OAuth connections require you to register at each platform's developer portal and paste credentials below. The integration flows are built and ready — only API keys are needed.
X
Xero
ConnectOAuth 2.0 · Full VAT data pull
S
Sage Accounting
ConnectOAuth 2.0 · MTD-ready
FA
FreeAgent
ConnectOAuth 2.0 · Small biz MTD
QB
QuickBooks Online
ConnectOAuth 2.0 · Auto VAT calc
AN
Anna Money
ConnectAPI · Business account
OB
Open Banking
Any UK BankFCA-regulated · Auto import
API Credentials (required for live connections)
Register at each developer portal, create an application, copy your Client ID and Secret here. Credentials are encrypted at rest. All connections use OAuth 2.0 — no passwords stored.
Validation & Error Checking
HMRC Assist-style pre-submission checks — identify issues before filing
Automated Checks HMRC Assist
✅
Digital records present
All transactions have time of supply, value, and VAT rate recorded.
All transactions have time of supply, value, and VAT rate recorded.
✅
Box 3 = Box 1 + Box 2
Arithmetic check passed.
Arithmetic check passed.
⚠
Box 5 is £0.00 — confirm all figures entered
Click Auto-populate on the return form to fill from digital records.
Click Auto-populate on the return form to fill from digital records.
✅
Digital links maintained throughout
No manual copy-paste detected — fully MTD compliant (SI 2018/261).
No manual copy-paste detected — fully MTD compliant (SI 2018/261).
✅
VRN format valid (GB + 9 digits)
Correct HMRC format confirmed.
Correct HMRC format confirmed.
Arithmetic & Compliance Matrix
| Check | Rule | Result |
|---|---|---|
| Box 3 = Box 1 + Box 2 | Arithmetic | Pass |
| Box 5 = Box 3 − Box 4 | Arithmetic | Pass |
| All boxes ≥ 0 | Non-negative | Pass |
| Digital links maintained | SI 2018/261 | Pass |
| Submission within obligation period | Deadline check | Pass |
| Box 6 plausibility (Box1 / 0.20 ≤ Box6) | Turnover check | Review |
VAT Accounting Schemes
Select your scheme — Box 1 and Box 4 calculations update automatically across all 9 boxes
Active Scheme
Standard VAT (Invoice Basis)
Box 1 = sum of VAT on all sales invoices. Box 4 = sum of VAT on all purchases. For businesses above £1.35m turnover or choosing standard. Full input VAT recovery.
Cash Accounting Scheme
VAT accounted when payment received/made — not invoice date. Eligible if turnover ≤ £1.35m. Improves cash flow. Box 4 = VAT on paid purchases only.
Flat Rate Scheme (FRS)
Box 1 = Gross sales (incl. VAT) × FRS %. Box 4 = £0. Exception: capital goods ≥ £2,000 incl. VAT. Eligible if turnover ≤ £150,000. Simpler administration.
Annual Accounting Scheme
One return per year, advance payments during the year. Eligible if turnover ≤ £1.35m. Reduces admin to single filing. Same 9-box format covering full year.
Retail Scheme
For retailers with mixed VAT rates where recording per item is impractical. Uses Daily Gross Takings × applicable fraction. Standard Box 4 input recovery.
VAT Rate Calculator
VAT Amount
£0.00
Gross Amount
£0.00
Rate Applied
20%
VAT Payments
Pay HMRC directly — card, Direct Debit, bank transfer, or Open Banking
VAT Payable (Box 5)
£0.00
Due: 7 May 2025 · Q1 2025 · VRN: —
Late Payment Penalties (effective 1 Jan 2023)
| Delay from Due Date | Penalty | Interest |
|---|---|---|
| 0–15 days | None | BoE base rate + 2.5% per annum from day 1 |
| 16–30 days | 2% of unpaid VAT | Continues accruing daily |
| 31+ days | 4% of unpaid VAT | Continues accruing daily |
| 6+ months | Second penalty: 4% | Continues accruing daily |
UK VAT Law & Regulations
Current legislation — 2025 · Reference only, not legal advice
Value Added Tax Act 1994 (VATA 1994) VATA 1994
Principal UK VAT statute. Covers registration, charging, recovery and payment. Key sections: s.1 (imposition), s.4 (scope of VAT), s.24–26 (input tax recovery), s.69–70 (penalties), Schedule 1 (registration threshold £90,000 from 1 Apr 2024), Schedule 8 (zero-rated supplies), Schedule 9 (exempt supplies).
Finance Act 2021 — MTD Extended to All VAT-Registered Businesses FA 2021
From 1 April 2022, ALL VAT-registered businesses must use MTD-compatible software — regardless of turnover. Previously only those above the £85,000 threshold (from April 2019). VATflow satisfies all four core MTD requirements.
MTD for VAT Regulations 2018 — Digital Records & Links SI 2018/261
Requires: (1) Keep digital records — business name, address, VRN, scheme. (2) Record every supply: time, value ex. VAT, VAT rate, VAT amount. (3) Prepare 9-box return from digital records. (4) Submit via API. Digital links required throughout. Permitted: CSV, API, formula-linked cells. Prohibited: manual retyping, copy-paste between systems.
VAT Registration Threshold 2024–2026 Notice 700/1
From 1 April 2024: registration threshold = £90,000 annual taxable turnover; deregistration threshold = £88,000. Voluntary registration permitted below threshold. Both thresholds frozen until April 2026 (Spring Budget 2024).
Post-Brexit VAT — TCTA 2018 & Windsor Framework TCTA 2018
Goods to/from EU are now exports/imports (not EC acquisitions). Postponed VAT Accounting (PVA) available for import VAT. Northern Ireland Windsor Framework 2023: EU VAT rules still apply to goods (not services) in NI — affects Boxes 2, 8, and 9. Box 2 = VAT on NI EC acquisitions only.
Points-Based Penalty Regime (from 1 January 2023)
Replaced the default surcharge. Late submission: 1 point per late return; £200 fine when threshold reached (4 points for quarterly filers). Late payment: 2% penalty at 16 days, 4% at 31 days, plus daily interest at BoE base + 2.5%. Failure to maintain digital records: up to £3,000 per failure. Failure to maintain digital links: up to £3,000 per failure.
Flat Rate Scheme — HMRC VAT Notice 733
FRS eligible if taxable turnover ≤ £150,000. Box 1 = Gross sales (net + VAT) × FRS percentage. No input VAT recovery (Box 4 = £0) except: single capital goods purchase ≥ £2,000 incl. VAT at time of registration. Limited Cost Trader rules apply if goods < 2% of turnover (flat rate = 16.5%). Leave FRS when turnover exceeds £230,000 for 12 months.
User Guide
Complete guide to VATflow by United Fintec Limited
Getting Started
Excel Template
9 VAT Boxes
HMRC API
FAQ
Step 1 — Create Account & Add Company
Sign up at the login screen. Plans from £2/month per company — Monthly, Quarterly (save 17%), or Annual (save 38%). 14-day free trial, no card required. Add additional companies from the top-right user menu at £2/month each.
Step 2 — Connect to HMRC Government Gateway
Click Authorise with HMRC Government Gateway in the header. Enter your VRN. Choose Sandbox (testing) or Production. Clicking Authorise opens HMRC's own Government Gateway in a new tab — you log in there and grant VATflow permission. VATflow stores only an encrypted OAuth access token — never your password. Once authorised, open obligations are pulled automatically.
Step 3 — Enter Records or Upload Template
Options: (a) add transactions manually in Digital Records — all buttons fully functional, (b) import a CSV/Excel file, (c) connect accounting software via Integrations (Xero, Sage, FreeAgent, QuickBooks, Anna Money), or (d) download the Excel Template, fill in the Sales and Expenses tabs, then upload it back. All routes maintain the digital link required by HMRC MTD.
Step 4 — File Return, Validate & Pay
Go to File a Return → Auto-populate from Records → Validate → Submit to HMRC. A confirmation reference is returned immediately from HMRC's API. Then go to Payments and pay by card, Direct Debit, bank transfer, or Open Banking — all directly within the app.
HMRC Approval Process
Steps to achieve HMRC recognition as MTD-compatible software
ℹ HMRC does not issue a formal "stamp of approval". Instead: register on the HMRC Developer Hub → complete testing → satisfy all technical requirements → get listed on HMRC's compatible software register at gov.uk.
Required Steps (complete in order)
1
Register on HMRC Developer Hub
Go to developer.service.hmrc.gov.uk → Sign In with Government Gateway → Applications → Add Application → Select "VAT (MTD)" API → Choose Sandbox → Obtain Client ID and Client Secret.
2
Complete Sandbox Testing
Test all five API endpoints using HMRC's test users. Required: retrieve obligations (GET), submit return (POST), retrieve submitted return (GET), view liabilities (GET), view payments (GET). All must return HTTP 200 with correct JSON.
3
Implement Fraud Prevention Headers (MANDATORY)
Every API call must include: Gov-Client-Connection-Method, Gov-Client-Device-ID, Gov-Client-User-IDs, Gov-Client-Timezone, Gov-Client-User-Agent, Gov-Client-Public-IP, Gov-Vendor-Version, Gov-Vendor-Product-Name. Failure = API rejection.
4
Apply for Production Credentials
Developer Hub → Your Application → Request Production Access. HMRC reviews: correct OAuth scopes, Terms of Use accepted, fraud prevention headers validated, Privacy Policy URL provided, accessibility statement provided.
5
Legal & Compliance Requirements
Before production approval: Privacy Policy (UK GDPR), Terms & Conditions, ICO Data Controller registration, SSL/TLS on all endpoints, annual penetration test, Data Processing Agreement template for clients.
6
Submit to HMRC Compatible Software Register
Once production credentials issued, submit listing to HMRC. Required: software name (VATflow by United Fintec), description, supported VAT schemes, price (from £2/month), accessibility statement, link to privacy policy. Listed at gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-vat.
📋 HMRC Approval Checklist
Hosting & Domain Guide
How to host VATflow and recommended domain names
🌐 Recommended App Name & Domain
VATflow
vatflow.co.uk
✓ Recommended · UK-focused
TaxFlow MTD
taxflowmtd.co.uk
Alternative option
UF VAT
ufvat.co.uk
Brand-linked option
Check domain availability at Nominet (nom.co.uk), 123-reg, or GoDaddy. .co.uk domains are ~£10/year. vatflow.co.uk is recommended as it is descriptive, memorable, and clearly UK-market focused.
Recommended Hosting Stack
1
Frontend: Vercel or Netlify (Free / Pro)
Deploy the HTML/React app automatically from GitHub. Free tier sufficient for initial launch. Custom domain support, automatic HTTPS. Vercel Pro = £16/month. Estimated cost: £0–16/month.
2
Backend API: Railway or Render (Node.js / Python)
Handle HMRC OAuth token exchange, API calls, fraud prevention headers. Both have UK-region servers. Railway Starter = £5/month. Estimated cost: £5–20/month.
3
Database: Supabase (PostgreSQL) or PlanetScale
Store user accounts, companies, transactions, OAuth tokens (encrypted). Supabase free tier: 500MB, 2GB bandwidth. UK data residency available. Estimated cost: £0–25/month.
4
Payments: Stripe (subscriptions) + GoCardless (Direct Debit)
Stripe handles card payments and recurring billing. GoCardless handles UK Direct Debits. Both integrate with your business bank account for reconciliation. Stripe: 1.4% + 20p per transaction. Estimated cost: transaction fees only.
5
Email: Resend or SendGrid (transactional)
Send receipts, password resets, VAT deadline reminders, HMRC confirmation emails. Resend free tier: 3,000 emails/month. Estimated cost: £0–10/month.
💰 Total Hosting Cost Estimate
| Phase | Monthly Cost | Notes |
|---|---|---|
| Launch (0–50 users) | £5–20 | Vercel free + Railway starter + Supabase free |
| Growth (50–500 users) | £30–60 | Vercel Pro + Railway + Supabase Pro |
| Scale (500+ users) | £80–150 | AWS / Azure UK region, managed DB |
| Revenue at 100 companies | £200+ | At £2/mo avg — highly profitable |
Subscription & Billing
Manage your VATflow subscription
Quarterly Plan — Active ✓
2 companies · £10 / quarter · Next renewal: 1 Jul 2025
Monthly
£2/mo
Per company
✓ All MTD features
✓ Cancel anytime
✓ Monthly billing
✓ Cancel anytime
✓ Monthly billing
YOUR PLAN
Quarterly
£5/qtr
Per company (save 17%)
✓ All MTD features
✓ Priority support
✓ Cancel anytime
✓ Priority support
✓ Cancel anytime
Annual
£15/yr
Per company (save 38%)
✓ All Quarterly features
✓ Account manager
✓ Free setup call
✓ Account manager
✓ Free setup call
Payment Methods on File
| Method | Details | Status | |
|---|---|---|---|
| 💳 Visa | •••• •••• •••• 4242 · Exp 12/26 | Primary | |
| 🏦 BACS DD | Sort: ••-••-•• · Acc: ••••••78 | Backup |
Client Monitoring
Platform-wide subscription and usage dashboard (United Fintec admin view)
47
Total Companies
£94
MRR (Monthly)
12
Returns Filed (Q1)
3
Due This Week
Active Subscriptions
| Company | Plan | VRN | Last Filed | Next Due | Status |
|---|---|---|---|---|---|
| United Fintec Limited | Quarterly | GB123456789 | 15 Jan 2025 | 07 May 2025 | Due |
| United Finsure Limited | Quarterly | GB987654321 | 14 Jan 2025 | 07 May 2025 | Filed |
| ABC Consulting Ltd | Monthly | GB111222333 | 10 Jan 2025 | 07 May 2025 | Due |
| XYZ Services Ltd | Annual | GB444555666 | 12 Jan 2025 | 07 Aug 2025 | Up to Date |
Payment Revenue Tracker
| Month | New Sign-ups | MRR | Churn | Net Revenue |
|---|---|---|---|---|
| Jan 2025 | 8 | £16.00 | 0 | £16.00 |
| Feb 2025 | 15 | £46.00 | 1 | £44.00 |
| Mar 2025 | 24 | £94.00 | 2 | £90.00 |
Settings
Business profile, HMRC connection, and preferences for United Fintec Limited
Business Profile
HMRC Connection & Auto-Update
HMRC MTD API
Not connected — click Connect HMRC in header
API Environment
Sandbox (testing) or Production (live)
Auto-update (law & rate changes)
VATflow monitors HMRC changelogs automatically