As I see it -
ANNUAL ACCOUNTING : A client with a VAT Annual Accounting scheme to 31st January each year will only be required to maintain records digitally as from 1st February 2020 as that will be the commencement of the first VAT period after 1st October 2019. Presumably Returns for the year to 31st January 2019 and 31st January 2020 can be submitted through the Government Gateway as usual.
PARTNERSHIPS : I have seen conflicting lists of what a more complex entity is, but I believe Partnerships will come into this category and thus digital records will only be required for the first VAT period commencing from 1st October 2019. Up until then VAT Returns can be made as usual through the Governmement Gateway.
Is this the correct interpretation?