MTD VAT Terms & Conditions

These Terms and Conditions apply only to the part of Xledger that is used to prepare and submit VAT Returns through HMRC’s Making Tax Digital (MTD) service. Xledger provides a secure system for maintaining VAT records and submitting VAT Returns to HMRC, but the responsibility for the accuracy and completeness of all VAT data entered into Xledger remains with you and your organisation. Xledger acts only as the software used to transmit your VAT figures and does not verify, audit, or correct any VAT information before it is submitted.

Xledger is recognised by HMRC as software compatible with MTD for VAT, and it meets HMRC requirements for digital record‑keeping, secure data transfer and electronic VAT Return submission. All VAT data sent to HMRC is transmitted securely using encrypted connections, and access to the VAT submission features relies on your organisation’s login, authentication and security settings.

Your organisation is responsible for ensuring that VAT data is entered correctly, that digital records meet HMRC requirements, and that all VAT Returns are submitted on time. Xledger’s automated VAT calculations, such as partial exemption, reverse charge and tax rate logic, depend entirely on the data and configuration chosen by you. Xledger is not responsible for VAT errors, misconfigurations, missed deadlines, penalties or any losses that result from incorrect information being submitted to HMRC. You must review and confirm all figures before filing a VAT Return.

Xledger processes only the VAT information necessary to operate the MTD VAT functionality and does not use these details for marketing or share them with unauthorised third parties. Your organisation remains the controller of all VAT data, and Xledger follows GDPR and UK data‑protection laws as explained in our main Privacy Policy. VAT records are retained in line with your organisation’s retention rules within Xledger, and historical VAT information will not be deleted unless your organisation.