I have a client who insists on doing their own VAT (much to my disapproval). They're planning to wind down their business next year, and have done nothing to date to prepare themselves for MTD (they keep records on a piece of paper!). They've contacted HMRC and HMRC have apparently agreed to consider granting a deferral for MTD (decision to be made within 30 days). I didn't realise this was an option. Did anyone else??