Are there any MTD for VAT exemptions?

It is possible to apply for an exemption from HMRC if:

• You cannot use computers, software, or the internet because of your age, a disability, or where you live
• You object to using computers on religious grounds

Automatic exemption applies if:

• You’re already exempt from filing VAT Returns online
• Your taxable turnover is below the VAT threshold
• You or your business are subject to an insolvency procedure