VAT threshold and MTD

3rd May 19

From March 2019 if a business exceeds the VAT threshold (£85,000) within a 12-month rolling year it must join MTD from the beginning of its next VAT quarter.

Sign up for MTD for VAT  at least one week before the vat return is due.

The MTD threshold is only based on taxable sales (net of vat) so they do not include exempt and outside the scope.

What happens if a business temporarily goes over the threshold, due to a one-off large job, but then reverts to under the threshold. They must join MTD for VAT but cannot withdraw unless they deregister for VAT.