Find out if you can get an exemption from Making Tax Digital for Income Tax
Check if you can apply for an exemption from Making Tax Digital for Income Tax in the future.
You will be able to apply for an exemption from using Making Tax Digital for Income Tax when the application process opens.
If you consider that you are digitally excluded, you can apply if:
- it’s not practical for you to use software to keep digital records or submit them — this may be due to your age, disability, location or another reason
- you are a practising member of a religious society (or order) whose beliefs are incompatible with using electronic communications or keeping electronic records
You’ll need to explain how these reasons apply to your own circumstances.
If HMRC has already confirmed you’re exempt from Making Tax Digital for VAT for one of these reasons, then you’ll not need to apply for an exemption for Making Tax Digital for Income Tax.
We’ll consider the information you send us and we’ll either tell you:
- that you’re exempt (we’ll let you know what you need to do next)
- why you’re not exempt and how you can appeal
If you’re not exempt you’ll need to sign up for Making Tax Digital for Income Tax.
If the reason for your exemption no longer applies you must tell HMRC within 3 months.
We’ll tell you how to apply for an exemption at a later date when the application process opens.
Who is automatically exempt
You’re automatically exempt and cannot sign up for Making Tax Digital if you are a:
- trustee, including a charitable trustee or a trustee of non-registered pension schemes
- person that does not have a National Insurance number — this only applies for a tax year where you do not have a National Insurance number on 31 January before the start of that tax year
- personal representative of someone who has died
- Lloyd’s member, in relation to your underwriting business
- non-resident company
If you are automatically exempt, you will not need to apply for an exemption.
Updates to this page
Last updated 16 October 2024 + show all updates
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Information about who is automatically exempt has been added.
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The reasons for when to apply for an exemption from using Making Tax Digital for Income Tax have been clarified.
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Added translation
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First published.