Please help me clear up confusion.
According to VAT Notice 700/21: keeping VAT records.
You will need to keep additional records, such as invoices. You do not have to keep these digitally but you may choose to do so. For more information on the additional records that must be kept for VAT purposes
So my clients who are vat registered can continue to keep their records in lever arch files and still be MTD compliant as long as we file the VAT returns using appropriate bridging software? Is that right?