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Before businesses can submit VAT returns, they must register for VAT and set up their software.
+alt="Business start up diagram" border="1px"; style="width:520px;" />
### Active
The business journey for active businesses.
+alt="Business active diagram" border="1px"; style="width:520px;" />
### Penalties and appeals
The business journey for penalty and interest payments and appeals.
+alt="Business penalties and appeals diagram" border="1px"; style="width:520px;" />
### Closedown
Businesses may choose to unsubscribe from VAT MTD.
+alt="Business closedown diagram" border="1px"; style="width:520px;" />
[View the full End-to-end business journey as a numbered list](#business-journey-submit-a-vat-return-using-the-mtd-process)
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