The April 2019 date for MTD for VAT is only where turnover is above the VAT threshold.
For those voluntarily registered, they can continue making submissions as they currently do, for now, so long as their
turnover remains below the VAT threshold, with no requirement for digital records. Such businesses, entities or individuals must elect for the exemption not to apply if they wish to submit their VAT information under MTD.
There was to be an exclusion from MTD for income tax purposes for those businesses and landlords with gross turnover/rent below £10,000. It is assumed that this exemption will remain in April 2020.
There are also exemptions for those who cannot engage digitally for reasons of religion, age or remoteness of location, just as there currently are for VAT purposes.