Businesses that were deferred for MTD VAT need to now start thinking about the MTD sign up process as you will need to file under MTD for the first VAT return that begins on or after 1st October 2019.
So the first quarterly MTD submission for deferred businesses will be the December 2019 return.
The sign up window will be from 15th November until 31st January 2020 for the December return. Please ensure you start the process in good time bearing in mind staff Christmas holidays.
If you require any assistance with the process please contact Karen Keeling
Third Sector Strategy Group 
Charity reporting 
Virtual Accounts Dept 
Corporate tax