Using the App for viewing your MTD Liabilities, Payment and Penalties will be free, regardless of the size and frequency of your MTD VAT returns.
For e-file your MTD VAT return the free services are limited to organisations with less than £50K turn over annually. If your annual turnover is more than £50,000 annually you will need to pay us £10 for each MTD return you make. We believe small will grow and pay us eventually.