If you are already exempt from filing your VAT returns online then you continue to be exempt from the new regime and you do not need to reapply for exemption.
Otherwise, exemption from the MTD for VAT programme is available if you meet one of three criteria:
HMRC have produced guidance on claiming exemption from MTD for VAT. If you wish to claim exemption you should read the guidance and then contact HMRC either by phone on the VAT helpline on 0300 200 3700 (textphone 0300 200 3719) or by writing to
HMRC – VAT Written Enquiries, Portcullis House, 21 India Street, Glasgow, G2 4PZ.
You must fully explain the reasons why you believe you meet one of the criteria given above and then HMRC will write to you to advise whether or not your claim has been successful. If it is not successful you may be able to appeal against the decision and the way to do this will be set out in HMRC’s response to you. You do NOT have to comply with the new MTD for VAT rules while your claim is being considered or while an appeal is being made.
If ultimately a claim for exemption is unsuccessful you must then make every effort to comply with MTD as soon as possible going forward.