If your turnover is below the VAT threshold of £85000 then a very simple way of avoiding MTD for VAT is to deregister which you can do online:

https://www.gov.uk/vat-registration/cancel-registration

Other things to keep in mind include:

• MTD will apply to all submissions for VAT periods beginning on or after 1 April 2022.
• Retailers must digitally record their daily gross takings figures, but it is not necessary to record each individual retail sale.
• A digital audit trail must be in place from day one.
• If you want to carry on using spreadsheets you will need bridging software.
• The software that you use must be capable of sending information to and receiving information from HMRC digitally.