If you’re VAT registered and you’ve now dropped below the £85,000 threshold since 1 April 2019, you can ‘de-register’ for MTD submissions through the HMRC website.
To do this:
- Login to your HMRC VAT Account
- On your dashboard, in the ‘Manage your VAT’ section, you can click ‘Opt out of MTD for VAT’
Follow the prompts to answer the relevant questions on screen
HMRC will then confirm to you if you can be de-registered for MTD