As i understand it - the Government Gateway (XML) is to be switched off in April 2021 and all VAT registered business's should file their VAT returns through MTD compliant software (or through their BusinessTax Account until mandated into MTD April 2022) - so what do those who are exempt from MTD do to file their VAT returns? File through their Business Tax Account? Given that some clients were exempt because they lack IT skills or because of age or techincal issiues with broadband connection - isn't this still going to be a problem?
I ask out of interest - we only have 1 VAT registered exempt client.
Puzzled of Leicestershire