HMRC recently published guidance about exemptions from Making Tax Digital for Income Tax for those who are digitally excluded.
In this case, digitally excluded means that it’s not reasonable for a person to use compatible software to keep digital records or submit them to HMRC.
Acting on behalf of someone who is digitally excluded
The guidance explains that a taxpayer can apply for an exemption themselves, or an agent, family member, or friend can act on their behalf to ask HMRC to decide if that person is digitally excluded.
Applications to HMRC
HMRC is now accepting applications from all taxpayers who would otherwise be legally required to comply with MTD for Income Tax from April 2026 or later.
If you’ve already signed up for Making Tax Digital for Income Tax
If you’ve signed up for Making Tax Digital for Income Tax and think you have become digitally excluded because your circumstances have changed, you should apply for an exemption now. Continue to use MTD for Income Tax whilst you’re waiting for a response, in case your application is not accepted.
How to make an application for exemption
To apply for an exemption for yourself or on behalf of someone else, either call or write to HMRC using the contact details in the Self Assessment: general enquiries section of their website.
HMRC aims to respond within 28 days of receiving applications.
Further information about digital exemptions can be found on the gov.uk website: https://www.gov.uk/guidance/apply-for-an-exemption-from-making-tax-digital-for-income-tax-if-you-are-digitally-excluded
The information provided in this blog is for general informational purposes only and should not be considered professional advice. As far as we are aware, the content is accurate at time of publication. Torgersens assumes no responsibility for errors or omissions in the content or for any actions taken based on the information provided.
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