Client received letter from HMRC saying missed filing deadline for MTD. Turnover for 1st April 18 - 31st Mar 19 under threshold. Turnover for 1st Nov 18 - 31st Oct 19 under threshold, prior to this it was way above. Client on cash accounting and received payment of £5k in Jan 19 relating to May 18 invoices. VAT returns for Nov 18 - Aug 19 show total sales of £89k although this will be receipts received in the period and not supplies made. HMRC say taxable turnover is £89k and client should register for MTD, I'd rather not unless client has to as they have been considering de-registering. Am I missing something? I thought taxable turnover was value of supplies made in period, not receipts received.