Ongoing MTD Compliance Reviews for VAT and Income Tax
Being compliant on day one does not guarantee compliance a year later. ABM Chartered Accountants provides ongoing MTD compliance reviews that check your records, digital links, software and submissions every quarter, finding and fixing gaps before HMRC does.
Quarterly Assurance That Nothing Has Slipped
Ongoing MTD compliance reviews follow a fixed scope each quarter. We test that records are complete and correctly categorised, that every data flow into your software remains digitally linked with no manual re-keying, that your software is current and still HMRC recognised, that submissions reconcile to your records and that your HMRC obligations reflect any new or ceased income sources.
Each review ends with a short written report listing findings and actions, giving you evidence of good practice should HMRC ever open a compliance check.
Related Making Tax Digital Services
Compliance reviews sit above the day-to-day services and confirm they are working. These related pages cover the records, submissions and support that each quarterly review examines.
Digital Record Keeping
HMRC-compliant digital records maintained monthly from first entry through to every submission.
Software Integration
Payroll, invoicing and expense apps connected to your ledger with digital links intact.
Quarterly Updates
Cumulative quarterly updates prepared, checked and submitted before every 7th deadline.
MTD for VAT
Digital VAT record keeping, HMRC-compatible software and accurate quarterly VAT return submissions.
HMRC Account Management
Your HMRC online account monitored, updated and reconciled by your authorised agent.
HMRC Enquiry Support
Correspondence, queries and compliance checks from HMRC handled on your behalf.
Why Ongoing Reviews Protect You
Gaps found first: Broken digital links, missing records and stale software are caught quarterly, not during an HMRC check.
Penalties avoided: Record-keeping failures can cost up to £3,000, and digital link breaches attract daily penalties after warning.
Changes tracked: New income sources, ceased businesses and threshold changes are reflected in your obligations promptly.
Evidence on file: Quarterly review reports demonstrate reasonable care if HMRC ever questions your compliance.
Both regimes covered: One review handles MTD for VAT and MTD for Income Tax together.
MTD Compliance Reviews Across London and the UK
ABM Chartered Accountants carries out ongoing MTD compliance reviews from our Canary Wharf office in London for sole traders, landlords and businesses in Manchester, Birmingham, Leeds, Liverpool, Edinburgh, Bristol and across the UK.
Compliance Reviews for Every Sector
We review MTD compliance for landlords adding properties, contractors changing structure, construction firms with CIS and reverse charge VAT, hospitality businesses with multiple tills, e-commerce sellers and healthcare professionals.
Why Choose ABM for Ongoing MTD Compliance Reviews
HMRC Check Experience
We have supported clients through real MTD compliance checks and know exactly what officers ask to see.
Fixed Quarterly Scope
Every review covers the same six areas, so nothing depends on who happens to look at your file.
Fixed Not Listed
Issues identified are corrected by our team as part of the service, not left as a list for you.
How We Work
Initial Consultation
Set Up and Onboard
Ongoing Support
We provide regular reviews and proactive advice to keep your finances optimised and HMRC-compliant.
Get in Touch Today
Whether you need help with your tax return, payroll, VAT, or business advisory, our qualified UK accountants are ready to provide clear, practical guidance for your specific needs.
Book a Consultation
Fill in the form below and one of our expert accountants will contact you promptly to discuss your accounting and tax requirements.
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MTD Compliance Review FAQs
Common questions about staying compliant with Making Tax Digital over time and what HMRC checks when it reviews a business.
What does HMRC check in a compliance check?
Officers test three things: that you use functional compatible software, that records are kept digitally with the required detail, and that data moves between systems through digital links without manual re-keying.
What penalties apply for MTD record-keeping failures?
HMRC can charge up to £3,000 for inadequate digital records or broken digital links, plus daily penalties of £5 to £15 after a written warning. Late submissions earn separate penalty points.
How often should MTD compliance be reviewed?
Quarterly, aligned to your submission cycle. This catches problems within one reporting period and matches the rhythm of quarterly updates and VAT returns, so fixes land before the next filing.
What can break compliance after initial setup?
New apps added without digital links, staff pasting figures between systems, software updates changing settings, new income sources not added to HMRC, or ceased businesses left open.
Does the review cover MTD for VAT?
Yes. VAT records, scheme settings, return reconciliation and digital links are reviewed alongside Income Tax obligations, which matters for businesses that fall within both MTD regimes at once.
What do I receive after each review?
A short written report listing what was tested, any issues found, the corrections we made and any actions needed from you. Reports are kept on file as evidence of reasonable care.