HMRC have updated their guidance Making Tax Digital for VAT as an agent: step by step.
All VAT customers should now be signed up for Making Tax Digital for VAT so the steps agents have to take have been updated.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.