Businesses with turnover of less than £85,000 are completely exempt from filing VAT returns. Self-employed people with trading income of less than £30,000 will

Businesses with turnover of less than £85,000 are completely exempt from filing VAT returns. Self-employed people with trading income of less than £30,000 will remain exempt from Making Tax Digital for income tax and can continue to file returns using the web form or a paper form.