Listened to the latest HMRC MTD for VAT webinar yesterday.
I asked what would happen if client refuses to follow the rules and carries on filing using the old portal. I have listened to the previous ones and similar questions have been asked and the answer generally has been, there will be help and support etc, soft approach to penalties etc. Basically a caring and cuddly answer. Yesterday the answer if a client has tried to do something (whatever that means) then yes there will a soft approach but if they have done nothing then there is no excuse. Of course this was a verbal answer rather than a much easier written answer on the screen. (Did they say "ignorance of the law is no excuse", is my memory playing tricks on me, any other listeners remember this point).
During the presentation, the speaker explained the various exemptions include the old, disabled, remote case. They commented that the HMRC are not expecting many to be exempted because of this and if they are already submitting using the old portal they cope with MTD for VAT! I certainly have a clear case that completely contradicts that statement. The HMRC said more information on the exemption is being released very soon ....
The attitude seems to be now that as the HMRC is ready, everybody is expected to be ready.