There are exemptions for Making Tax Digital (MTD) as follows:
1.Exemptions can be claimed by:
2.Exemption applies to VAT registered businesses with turnover of less than the VAT threshold of £85,000 (i.e., businesses who have registered voluntarily) but this exemption may be removed from 2020 or later.
3.Businesses in insolvency procedures are exempt from MTD.
4.Large companies have a further 6 months to implement MTD so their deadline is 1 October 2019.
The six month deferral will apply to many of the largest businesses as it applies to VAT divisions, VAT groups and those required to make payments on account.