The MTD error: VAT number/user ID mismatch    
Introduction
You have been directed to this page because the VAT number set up in VT does match that on HMRC's MTD record for the government gateway user ID entered when you granted authority (or there is no MTD record).

HMRC error code
HMRC's code for this error is CLIENT_OR_AGENT_NOT_AUTHORISED.

Check you are signed up for MTD for VAT
Please see Preparing for MTD for VAT (businesses).

Why this error arises
When any MTD application such as VT sends a request to HMRC for a list of your VAT returns (or attempts to submit a VAT return), it has to supply two pieces of information that identify you. These are the VAT number set up in the application and a 32 character code stored in the application. The code is in turn is derived from the authorisation code issued when you granted authority.

HMRC uses the 32 character code to access the MTD VAT record for the government gateway user ID entered when you granted authority.

This error arises when the two items above do not match.

Causes and resolution
It follows from the above that the error must be caused by one or more of the following:

* You are not signed up for MTD or the process is not complete. See Preparing for MTD for VAT (businesses)

* The VAT number set up in VT is incorrect. It is a simple matter to check every single digit

* The wrong government gateway user ID was used when granting authority. VT has no way of knowing what user ID was used to grant authority or of accessing the name of the user. Hence the best thing to do is to simply grant authority again and be very careful that the correct user ID is entered into HMRC's web page

* There is a fault with your MTD record on HMRC's computers. This is possible but unlikely. Please contact the HMRC online services helpdesk


VT would like to assure you that this error does not arise from a software fault in VT.

VT is not able to provide support on the use of HMRC's web site. If necessary, please contact the HMRC online services helpdesk.

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