Best Business Expense Cards in the UK: The 2026 Guide

What Is a Business Expense Card?

A business expense card is a payment card issued by a company to employees for work-related purchases and expenses. These cards streamline expense management by eliminating the need for employees to use personal funds and wait for reimbursements.

Business expense cards replace several traditional payment methods:

• Petty cash systems that require manual reconciliation and create audit trail gaps
• Shared corporate cards make it difficult to track individual spending and accountability
• Manual expense claims that burden employees with out-of-pocket spending and slow reimbursement cycles
• Ad-hoc reimbursements that create month-end chaos for finance teams processing receipts and spreadsheets

Modern expense card platforms integrate policy controls, receipt capture, and approval workflows into unified spend management solutions.

The 3 Main Types of Business Cards (Debit vs. Credit vs. Company-Issued)

Understanding the different card types helps finance teams select the right solution for their control requirements and cash flow preferences.

Debit Cards (e.g., Tide, Revolut Business)

Debit cards draw spending directly from the business bank account. Transactions post immediately, providing real-time visibility into available funds. This immediate impact on the bank balance creates natural spending constraints but offers limited protection against misuse. Finance teams gain immediate visibility, but face increased risk if spending controls are weak.

Credit Cards (e.g., Capital on Tap, Barclaycard)

Credit cards operate on a pre-agreed limit, with payment deferred until the statement period ends. Many credit card programs offer rewards, cash back, or travel benefits that deliver value to the business. The deferred payment structure provides working capital flexibility but introduces risks. Traditional credit cards also lack the real-time policy controls and receipt capture capabilities that modern finance teams require.

Company-Issued Spend Cards (e.g., Emburse, Spendesk)

Company-issued spend cards function as pre-funded or controlled spend cards, typically paired with expense management software. These cards are funded in advance based on budgets or limits, eliminating the need for personal credit checks and reducing fraud risk. The key differentiator is the software layer that enables real-time policy enforcement, automated receipt capture, and approval workflows. These cards support both physical and virtual card formats, making them ideal for teams, travel expenses, and project-based spending.

5 Steps for Choosing the Right Expense Card

Selecting the optimal expense card is not just about fees; it is about matching the card’s technical capabilities to your growth stage. Follow these steps to avoid common scalability traps.

Step 1: Map Your Pain Points

Start by documenting the specific problems your finance team faces today. Common pain points include:

• Employees using personal cards and waiting for reimbursement.
• Lost receipts result in unrecovered VAT and weak audit trails.
• Delayed visibility into company spending creates budget surprises.
• Fragmented systems require manual data transfer between platforms.
• Disconnected travel and expense data leads to duplicate entries when travel bookings from corporate travel tools do not automatically flow into expense reports.
• Reconciliation gaps and delaying reimbursements for business travellers.

Step 2: Decide Where You Want Control

Different organisations require control at different points in the spending lifecycle. Some finance teams prioritise spending control through preset limits and policy rules. Other organisations focus on control after spending by enforcing proper documentation through receipt requirements. Determine whether your organisation needs pre-spend prevention or post-spend enforcement.

Step 3: Match Card Type to Use Case

Different business needs require different card structures. Don't just issue a standard card to everyone; match the format to the specific spending category to maximise control.

• Virtual vendor cards for SaaS: Issue dedicated virtual cards for recurring software subscriptions. Look for platforms that allow "Lifetime Budgets" or merchant locking to prevent "zombie subscriptions" (forgotten recurring fees) from draining funds if an employee leaves.
• Bank-integrated vs bank-agnostic: Decide if you are willing to switch banks. Some solutions require opening a new business current account to use their cards. Do you want to prevent spend (Pre-spend controls) or simply track it (Post-spend review)? If you want to keep your existing high-limit corporate credit lines (e.g., American Express or Barclaycard), prioritise "Hybrid" platforms that overlay software controls onto your existing banking relationship.
• Scalability limits: Check the fine print for issuance caps. Many bank-integrated apps limit you to 50 active cards per account, which can force a painful platform migration as you scale. Enterprise platforms generally offer unlimited card issuance.
• Unified hybrid management: Most UK businesses operate a hybrid model: cards for travellers, but reimbursements for occasional spenders. Ensure your chosen platform handles cards, out-of-pocket reimbursements, and mileage in a single system. Using separate tools for cards and claims creates data fragmentation and reconciliation gaps.

Step 4: Pressure-Test HMRC Audit Readiness

Evaluate how each provider supports your specific UK compliance obligations. Don't assume all "digital receipt" apps meet the strict standards required for tax audits. Under HMRC’s Making Tax Digital (MTD) for VAT rules, VAT-registered businesses with taxable turnover above the VAT registration threshold (currently £85,000) must keep digital records and submit VAT returns using MTD-compatible software; HMRC also requires preservation of machine-readable “digital links” between records rather than manual copy-and-paste.

In practice, that means expense platforms must capture VAT values, dates and merchant data as structured fields, maintain digital links, and either submit returns via HMRC’s VAT API or provide an HMRC-approved bridging solution — vendors that cannot demonstrate MTD compatibility should not be shortlisted for VAT-registered organisations.

(Primary HMRC guidance for MTD for VAT: who it applies to, what digital record-keeping means, and how to comply.)

Is a simple photo of a receipt enough for HMRC?

• The "Blurry Photo" Trap: Basic apps often just store JPEGs. For true audit safety, require OCR technology that extracts the specific VAT amount, merchant, and date. This ensures you have valid digital evidence for VAT recovery rather than just an image. A simple photo isn't enough if the data isn't searchable for a 6-year retention period.
• Real-Time Enforcement: Compliance must happen at the point of sale. Look for apps that prompt users to capture receipts immediately after a transaction (or even freeze the card if a receipt is missing), eliminating the need to chase employees at month-end.
• Digital Audit Trails: Ensure the platform logs every approval decision and retains these records in a searchable, unalterable format that meets HMRC requirements for digital record keeping and multi-year retention.

Step 5: Compare Total Cost of Ownership (TCO)

Look beyond subscription fees to calculate the true total cost. Include platform and per-card fees, foreign exchange and ATM charges, and implementation costs. Factor in time saved at month-end through automation and recovered VAT from better documentation practices.

Validate effective reward rates against headline marketing claims, particularly for free platforms that advertise cashback benefits. Some providers quote gross rebate percentages without disclosing that actual net benefit decreases once foreign exchange markups, excluded merchant categories, and transaction caps are applied. Calculate your organisation's true net benefit after accounting for all fees and realistic reward realisation.

Our Methodology: How We Ranked the Best Expense Card Options

To determine the best expense cards for UK businesses in 2026, we evaluated providers against five strict criteria necessary for financial control and HMRC compliance.

Controls at the Point of Spend

Top rankings were awarded to Smart Policy Platforms that enforce rules before the transaction completes. Key capabilities include Merchant Category Code (MCC) blocking to automatically reject non-compliant spend (e.g., gambling or luxury goods) and dynamic budgeting that restricts spending based on project allocation rather than just individual card limits.

Receipts and Documentation

A simple photo is often insufficient for tax audits. We evaluated platforms based on their OCR (Optical Character Recognition) accuracy—specifically, the ability to extract the VAT amounts, merchant, and date automatically. We prioritised apps that prompt users to capture receipts immediately after a purchase (preventing lost paper) and store data in HMRC-compliant digital archives searchable by tax year.

• Specifically, ensure the platform is MTD-compatible: OCR must capture VAT values and dates as structured data, the system must maintain digital links between records, and it must be able to provide HMRC-ready exports or file VAT returns via the VAT API.

Approvals and Accountability

We looked for "Delegated Authority" features that prevent bottlenecks. Best-in-class tools allow customisable approval workflows triggered by specific thresholds (e.g., "Expenses over £100 need Manager approval; over £1,000 need CFO approval"). We also verified the existence of immutable audit trails that log exactly who approved a spend and when, ensuring full accountability for internal and external audits.

Visibility and Reporting

We differentiated between "Reactive Statements" and "Proactive Dashboards." Top-rated platforms provide real-time visibility, allowing finance teams to see committed spend instantly rather than waiting for a month-end bank statement. We also tested for "Zombie Subscription" detection—the ability to flag recurring SaaS payments that may be duplicating existing software or charging for departed employees.

Accounting and Reconciliation

Integration depth was a primary ranking factor. We distinguished between basic "flat file" exports (common in banking apps) and bi-directional synchronisation found in enterprise platforms. Top scores went to solutions that sync Project Codes, Cost Centers, and Billable Items directly from ERPs like NetSuite, Sage, and Xero, ensuring expenses are coded correctly at the source without manual journal entries.

We also tested for HMRC-specific features such as automated mileage using HMRC Advisory Fuel Rates (AFRs) and accurate Mileage Allowance Payments (MAPs).

Invoice and Bill Pay Integration

UK Finance Directors increasingly demand a Unified Spend Platform. We prioritised providers that handle both employee expense cards and supplier invoices (Accounts Payable) in a single system. This "All-in-One" approach eliminates the need to reconcile separate card statements against AP ledgers and ensures a single "source of truth" for all outgoing cash flow.

Compliance Readiness

We strictly tested for UK-specific compliance features. This includes HMRC-approved mileage tracking (automated distance calculations vs. manual entry) and the ability to distinguish between recoverable and non-recoverable VAT. Platforms that failed to demonstrate robust, multi-year record retention compliant with UK tax law were ranked lower.

Making Tax Digital (MTD) for VAT requires digital record-keeping, the preservation of machine-readable “digital links” between records, and VAT filing via HMRC-compatible software or an approved bridging solution.

HMRC-Compliant Mileage & Fuel

Managing mileage in spreadsheets while cards live in separate software creates reconciliation headaches and compliance gaps. UK finance teams require a unified system that handles both card transactions and mileage reimbursements.

Look for platforms that automate HMRC Advisory Fuel Rates (AFRs) and Mileage Allowance Payments (MAPs). Unlike basic cards that only see the transaction amount, effective platforms calculate the exact deductible distance using Google Maps integrations, ensuring you don't overpay tax or underpay employees for personal vehicle usage.

Multi-Entity & Subsidiary Management

Growing businesses operating across multiple legal entities require consolidated reporting with entity-level segmentation. You need to maintain separate accounting treatments and approval workflows for each subsidiary while gaining unified visibility at the Group level. "Enterprise" tier platforms allow you to map different cardholders to different legal entities within a single login, eliminating the need to log in/out of different accounts to manage subsidiary spend.

Total Cost of Ownership

Expense card pricing extends beyond the subscription fee. You must calculate the Total Cost of Ownership (TCO), specifically regarding foreign exchange (FX) and VAT recovery.

Many "free" cards monetise your business through high FX spreads (often 2.99% on non-GBP transactions). If your team spends £10,000/month on US software (AWS, LinkedIn, Google Ads), a "free" card actually costs you £3,600/year in hidden markups.

Earning £500 in cashback is a false economy if your finance team loses £2,000 in unclaimed VAT due to poor receipt capture. For mid-market companies, the ROI from process efficiency (automated VAT coding and sync) always helps the bottom line more than 1% cashback.

Quick Comparison: Top 7 Business Expense Card Solutions (UK, 2026)

The Top 7 UK Expense Cards: In-Depth Analysis by Use Case

Emburse

Key Features

Physical and Virtual Expense Cards with Granular Policy Enforcement

Emburse provides both physical and virtual expense cards with real-time spending controls. The platform supports organisations using their existing credit card programs while also offering Emburse-issued cards with integrated controls. Finance teams can set individual spend limits, block specific merchant categories, and enforce multi-level approval workflows based on amount thresholds, expense types, or department rules.

Real-Time Receipt Capture with VAT Compliance

The mobile app prompts employees to capture receipts in real time, automatically matching images to card transactions and flagging missing documentation. Receipt images are stored with proper VAT field capture to support HMRC compliance and maximise VAT recovery. Real-time policy enforcement prevents out-of-policy spending before transactions complete.

Advanced ERP Integration with Project and Item Sync

Emburse's accounting integrations go beyond basic transaction export. The platform offers native connectors for NetSuite, Sage Intacct, QuickBooks, and Xero that support bi-directional synchronisation of expenses, projects, items, departments, and custom fields. For NetSuite customers specifically, Emburse can sync transaction data to both project and item levels, automating complex allocation workflows that competitors cannot support.

Unified Travel and Expense Management

Travel management integration distinguishes Emburse from card-only competitors. The platform connects with Egencia, Amadeus, and other travel booking tools to ingest itinerary data, automatically create expense reports from travel bookings, and support both Emburse Cards and existing American Express corporate cards. This unified approach eliminates the fragmented workflows common with separate travel and expense systems.

Best For: Scaling SMEs to Enterprises requiring robust financial control.

Emburse is built for growing organisations that need more than basic expense tracking. It supports forward-looking SMEs and enterprise teams that have outgrown receipt-scanning apps and now require structured controls, ERP integration, and automated financial workflows. Whether you’re a 50-person technology scale-up running NetSuite or Sage Intacct, or a multi-entity global organisation, Emburse is designed to scale alongside your finance operations — without requiring a system change as complexity increases.

For small and mid-sized businesses, flexibility is key. You can issue Emburse Cards for streamlined expense management, or continue using existing high-limit corporate cards (such as American Express) while layering Emburse’s approval workflows, policy controls, and reporting on top. This approach is particularly valuable for Finance Directors who want enterprise-grade visibility, stronger governance, and automated reconciliation — without introducing unnecessary bureaucracy or forcing a disruptive card-program change.

Pleo

Key Features

Mastercard-Powered Physical and Virtual Cards

Pleo issues Mastercard-powered physical and virtual cards with individual spending limits configured per employee. Cards can be issued instantly through the web or mobile interface, enabling rapid deployment for new team members or project-based spending.

Mobile Receipt Capture with Real-Time Visibility

The mobile app enables instant receipt capture, automatic transaction categorisation, and real-time visibility for both employees and finance teams. Managers see transactions as they occur and flag issues immediately, rather than during month-end reconciliation.

Accounting Software Integration

The platform integrates with popular accounting software to export expense batches and transaction data. Select Pleo plans include cashback benefits, returning value on company spending based on transaction volume and plan tier.

Best For: Early-stage startups and small teams prioritising speed.

Pleo is designed for businesses that want to "plug and play." It is an excellent starting point for startups and agencies where speed of adoption and a "high trust" culture are more important than granular policy enforcement. Its gamified interface and cashback are great for engaging employees in small teams.

• Consideration: Pleo primarily uses a prepaid funding model. Larger organisations may find the need to manually top-up funds or the lack of complex, multi-entity approval hierarchies less suitable than a credit-backed enterprise solution

Spendesk

Key Features

Reloadable Prepaid Cards with Customisable Controls

Spendesk issues reloadable prepaid cards with customisable spending limits and merchant restrictions. The prepaid model provides built-in spending constraints by requiring upfront funding and reduces fraud risk compared to credit-based alternatives.

Approval Policies and Team Budget Management

The platform enables finance teams to define approval policies, set team budgets, and grant managers control over department spending. Employees submit receipts instantly through the platform, and the system automates expense categorisation based on transaction data and merchant information.

Virtual Cards for Fraud Prevention

Virtual cards reduce fraud risk for online purchases, with single-use cards available for one-off transactions and dedicated virtual cards for recurring subscription payments. The virtual card approach provides enhanced security for digital spending while maintaining spending controls.

Invoice Payment and Supplier Management

Spendesk combines employee expense cards with invoice payment capabilities within a unified platform. Finance teams can capture supplier invoices digitally, route them through approval workflows, schedule payments, and maintain vendor records alongside card spend. This integrated approach eliminates the need for separate AP automation tools and provides complete visibility into all company spending.

Best For: European businesses seeking a decentralised "All-in-One" tool.

Spendesk is a strong option for companies that want to combine invoices and cards in a single interface, particularly those with a European footprint. It suits organisations that prefer a "Prepaid Wallet" model, where department heads are allocated funds to manage independently.

• Consideration: Like Pleo, it operates as a separate prepaid platform. Companies that wish to leverage their existing corporate banking credit lines (e.g., Amex/Barclaycard) while adding software control will find Emburse’s hybrid overlay model more flexible.

ExpenseIn

Key Features

Physical and Virtual Cards with Automatic Expense Draft Creation

ExpenseIn issues both physical and instant virtual expense cards directly within its expense management platform. Every card transaction automatically generates a draft expense entry, prompting employees to upload receipts in real time through the mobile app.

Automated Policy Enforcement with VAT Evidence Fields

The mobile app enforces receipt capture and requires VAT evidence fields before expense submission. Policy enforcement operates automatically, applying organisational rules and approval workflows at the transaction level to catch violations before submission rather than during review.

Direct Accounting Integration with Accurate VAT Coding

Approved expenses flow directly into accounting software, including AccountsIQ, Xero, Sage, and QuickBooks, with accurate VAT coding and cost center allocation. The platform handles VAT calculations and recovery documentation automatically based on receipt information.

Unified Platform for Multiple Spend Types

The platform manages multiple spend types within a single system, supporting corporate expense cards, employee reimbursements, mileage tracking using HMRC-approved rates, and supplier invoice approval workflows. This unified approach eliminates the need for separate tools handling different expense types.

Best For: UK domestic businesses focused on simple HMRC compliance.

ExpenseIn is a specialist tool for UK/Ireland businesses that primarily need to solve the "Receipts & Mileage" headache. It is a solid fit for organisations that want a standalone tool to handle HMRC mileage rates and basic expense claims.

• Consideration: While strong on local UK compliance, it is optimised for domestic needs. Enterprises requiring global multi-currency handling or deep travel booking integration may require the broader suite.

Capital on Tap

Key Features

Business Credit Card with High Limits

Capital on Tap provides business credit cards with credit limits up to £250,000, making it suitable for organisations with significant monthly spending requirements. The credit-based model provides working capital flexibility by deferring payments until the statement period, helping businesses manage cash flow while earning rewards on company spending.

Uncapped Cashback Rewards

The platform offers 1% uncapped cashback on all eligible business purchases, returning value directly to the company without category restrictions or monthly caps. Unlike platforms with tiered or limited cashback structures, Capital on Tap provides consistent rebates regardless of spending volume or merchant type.

Unlimited Employee Cards

Organisations can issue unlimited employee cards under the master account at no additional cost, enabling broad deployment across teams without per-card fees. Each employee card links to the main business account, with individual spending limits configured for each cardholder.

No Foreign Exchange Fees

Capital on Tap eliminates foreign exchange fees on international transactions, making it cost-effective for businesses with suppliers, travel, or operations outside the UK. The transparent FX approach delivers better value than platforms that charge 2-3% markups on currency conversion.

Best For: UK businesses prioritising rewards and working capital over software control.Best For

Capital on Tap is the market leader for businesses that view their card primarily as a funding tool. It serves companies seeking high credit limits (up to £250k) and rewards optimisation rather than complex policy enforcement. Organisations prioritising financial return find the uncapped 1% cashback structure highly attractive, as it applies without the category restrictions common in other programs.

• Consideration: While excellent for funding, it operates as a traditional credit card rather than a spend management platform. It lacks the software layer to block out-of-policy spend at the point of sale (e.g., restricting specific merchant codes by employee role). For organisations needing to enforce strict compliance before the money is spent, a platform with a policy-driven approach is the superior control mechanism.

Allstar

Key Features

Universal Acceptance

Unlike traditional "closed-loop" fuel cards that restrict drivers to specific petrol brands, the Allstar Expense Card runs on the global Visa network. This ensures universal acceptance for non-fuel purchases like hotels, meals, and supplies, while still providing the secure anti-fraud controls and spending limits fleets require.

Fuel Integration

The platform consolidates fuel pump transactions and general business travel expenses into a single HMRC-compliant invoice. This unified billing eliminates the administrative burden of reconciling separate fuel card statements against credit card bills, significantly simplifying VAT reclamation for mixed-use vehicle fleets.

ExpenseIn Partnership

To bridge the gap between a payment card and a digital platform, Allstar offers a direct integration with ExpenseIn as an add-on module. This partnership provides the digital receipt capture, automated approval workflows, and software visibility that the standalone card lacks, allowing finance teams to gain deep insight into employee transaction behavior.

Credit Facility

Allstar provides a robust credit facility with limits ranging from £1,000 to £100,000+, subject to status. Businesses can benefit from up to 44 days of interest-free credit, which helps optimise working capital and allows companies to negotiate better pricing with suppliers by removing the need for individual trade credit terms.

Best For: UK businesses prioritising rewards and working capital over software control.

Allstar is a household name in the UK fuel industry. Their "Allstar Plus" Visa card bridges the gap between a traditional fuel card and a general business credit card. It is ideal for companies that already use Allstar for diesel/petrol and want to extend spending power to employees for hotels, meals, and supplies without opening a separate facility.

• Consideration: Unlike Emburse or Pleo, the software (ExpenseIn) is a separate product that must be added. Without it, Allstar is primarily a payment instrument, not a compliance platform. While excellent for logistics and field sales teams, office-based companies with complex SaaS subscriptions or NetSuite integration needs may find it lacks the specialised ERP workflows.

Tide

Key Features

Bank-Integrated Debit Cards

Tide issues up to 50 employee expense cards per business account, each with configurable spending limits. Cards are debit cards linked directly to the Tide business bank account and draw on the available balance.

In-App Card Management

Card management occurs entirely within the Tide banking app, enabling instant limit changes, card freezing, cancellation, and replacement requests. The unified banking and card management interface eliminates the need for separate platforms.

Receipt Capture with Automatic Matching

The app supports receipt capture with automatic matching to card transactions. Transaction data is organised by automatic expense categorisation to simplify bookkeeping and reduce manual classification.

Accounting Software Synchronisation

Transaction data synchronises with accounting software to simplify bookkeeping and reconciliation. The bank-integrated model provides direct feeds of transaction data into connected accounting platforms.

Best For: Micro-businesses and sole traders seeking an "All-in-One" banking app.

Tide is the ideal solution for smaller operations that want their expense cards and business bank account under one roof. It serves micro-businesses and small SMEs willing to use Tide as their primary bank, offering a seamless experience where debit cards draw directly from the account balance. It excels for operational simplicity, allowing business owners to issue up to 50 expense cards and view transactions in a familiar banking interface without needing separate software.

• Consideration: The platform is a "closed loop"—you must bank with Tide to use the cards. Additionally, the 50-card limit per account and lack of complex, multi-level approval hierarchies make it difficult to scale. Mid-market companies requiring bank-agnostic cards (keeping their existing treasury relationships) or unlimited card issuance will find Emburse’s scalable infrastructure necessary.

Choosing the Right Business Expense Card

Selecting the right expense card is not about finding the "cheapest" option; it is about matching the card’s capabilities to your organisation’s complexity. A solution that works for a 5-person agency will break under the pressure of a 500-person enterprise.

As you evaluate your options, focus on three critical "Deal-Breakers":

1. Control Depth: Do you need simple spending limits (Pleo/Tide) or granular, role-based policy blocking at the Merchant Category code level?

2. Integration Reality: Do you need a simple feed into Xero, or do you require bi-directional synchronisation of Project Codes and Billable Items into NetSuite or Sage Intacct?

3. Funding Model: Can you operate on a prepaid "top-up" model (Spendesk), or do you need a hybrid solution that leverages your existing corporate credit lines?

The Final Verdict

• Choose Tide if you are a Sole Trader or Micro-business (1-10 staff) looking for an all-in-one banking app.

• Choose Pleo if you are a Startup or Agency prioritising rapid adoption and a great mobile UX for your team.

• Choose Capital on Tap if your primary goal is Working Capital & Rewards (funding ad spend) rather than expense policy enforcement.

• Choose Emburse if you are a mid-market or enterprise organisation requiring enterprise-grade controls, NetSuite/Sage integrations and unified travel & expense management.

Why Emburse Wins for Scale

Emburse provides true enterprise-grade spend management. It goes beyond simple payments to offer advanced NetSuite/Sage integration, granular approval workflows that mirror your org chart, and unified travel and expense management.

Emburse is MTD-ready for VAT, and produces HMRC-compliant digital records, automates VAT splitting and preserves the digital audit trail and links required for Making Tax Digital submissions. For Finance Directors seeking to eliminate reimbursements, audit-proof VAT recovery, and maintain control over both company-issued and existing credit cards, Emburse is the definitive solution.

Sources:

Making Tax Digital for VAT — GOV.UK (overview & guidance)

https://www.gov.uk/guidance/making-tax-digital-for-vat

(Primary HMRC guidance for MTD for VAT: who it applies to, what digital record-keeping means and how to comply.)

Digital records and digital links (Making Tax Digital)

https://www.gov.uk/government/publications/making-tax-digital-digital-records-and-digital-links

(Explains the requirement to keep digital records and preserve “digital links” between records rather than manual copy/paste.)

VAT Notice / official HMRC publication on MTD for VAT (policy detail)

https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat

(Formal HMRC notice covering technical and procedural detail for MTD for VAT.)

HMRC / GOV.UK — When to register for VAT (threshold & registration)

https://www.gov.uk/vat-registration

(Use this to confirm the VAT registration threshold and whether an organisation is within scope of MTD.)

HMRC Developer: VAT API (technical integration / MTD filing)

https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0

(Technical docs for submitting VAT returns via HMRC’s VAT API / details for software providers.)