Signing up for Making Tax Digital for VAT
The deadlines and frequency of VAT Returns and payments will not change.
After you’ve signed up, you cannot use VAT online services to send VAT Returns. It may be technically possible to do so, but you will be charged a penalty if you do! The system will remain open (for now) for those VAT traders who have registered voluntarily and who are allowed to continue to use the old system for the present.
Further guidance at https://www.gov.uk/guidance/making-tax-digital-for-vat