My original recollection is that back in 2017 the then chancellor gave 'below vat threshold' traders an extra year. So the mandatory start date of first period after 1/4/19 was introduced for all registered traders with taxable turnover greater than £85k.
Looking at the current guidance, all I can find for 'below' traders is a suggestion that they are allowed/encouraged to join on a voluntary basis.
Can someone enlighten me - are 'below' traders no longer mandated into MTD next April?
Thanks in advance