Value Added Tax (VAT) and Making Tax Digital (MTD) - `The way VAT is submitted to HMRC has changed dramatically over recent years.  Having tested various software solutions we have managed 2 programs that automate the delivery of VAT returns to HMRC.  a) Manual submission - Some clients are still preferring to prepare their traditional books and records and we have a solution that captures the core of this working for submission.  We still review the content and check for errors and omissions. b) More businesses are now preferring to pass on the role of bookkeeping to the accountants.  On receipt of information and records (Electronic, data feed or traditional paper format) we process full VAT and quarterly or monthly accounts production and submit the resulting VAT information to HMRC.  The final work is accessible by clients to review not just VAT but also the income and expenditure and balance sheet but also performance figures and various graphical reports on cashflow and similar.