Guidance

Find out if you can get an exemption from Making Tax Digital for Income Tax

Check if you can get an exemption from Making Tax Digital for Income Tax and how it applies.

• From: HM Revenue & Customs
• Published: 23 September 2021
• Last updated: 15 April 2026 — See all updates

Who is exempt from Making Tax Digital for Income Tax 

There are different reasons why you may be exempt from Making Tax Digital for Income Tax. For example, you could be exempt if you are digitally excluded.

If you are exempt, you will not have to use Making Tax Digital for Income Tax but you must continue to report your income and gains in a Self Assessment tax return as normal.

Types of exemptions 

Exemptions for Making Tax Digital for Income Tax can either be: 

• automatic exemptions — these are given by HMRC based on the information we hold so you do not need to contact HMRC or submit an application 
• exemptions you need to apply for — you should provide additional information with your application to tell us why you are exempt

These exemptions can either be: 

• permanent — unless your circumstances change
• temporary — lasting until April 2027 at the earliest

Automatic exemptions

Partnerships

Partnerships do not currently need to use Making Tax Digital for Income Tax. We’ll set out the timeline for when partnerships need to use Making Tax Digital for Income Tax in the future.

Permanent exemptions unless your circumstances change

You will not need to apply for the following exemptions. These exemptions apply permanently and mean you will not need to use Making Tax Digital for Income Tax unless your circumstances change.

If your qualifying income is £20,000 or less 

You are automatically exempt and do not need to use Making Tax Digital for Income Tax if your qualifying income is £20,000 or less. 

If you do not have a National Insurance number 

You are automatically exempt and cannot sign up for Making Tax Digital for Income Tax if you do not have a National Insurance number before the start of the tax year.

For example, if you receive a National Insurance number on 30 April 2026 and your qualifying income is over £50,000 for the 2024 to 2025 tax year, you will be exempt from using Making Tax Digital for Income Tax for the 2026 to 2027 tax year.

Role-based exemptions

You may be responsible for submitting a tax return on behalf of an entity, such as a trust.

The following entities are automatically exempt from Making Tax Digital for Income Tax:

• non-resident companies submitting an SA700
• trusts submitting an SA900 (including charitable trusts and trusts of non-registered pension schemes)

You should continue to submit Self Assessment tax returns as normal on behalf of these entities.

You are also automatically exempt from Making Tax Digital for Income Tax if you act as a personal representative of someone who has died, but you must make sure any outstanding Self Assessment tax returns are completed.

If you have your own personal self-employment or property income, you may still need to use Making Tax Digital for Income Tax to report that income. You should work out your qualifying income for Making Tax Digital for Income Tax.

Other exemptions

You are also automatically exempt if you included any of the following information in your 2024 to 2025 tax return:

• the SA103L supplementary page as a Lloyd’s member in relation to your underwriting business

• that you are not physically or mentally capable of providing financial information to HMRC and have either:

  • given power of attorney to someone in the UK to act on your behalf and it is currently in place
  • a legally appointed deputy, controller or guardian in place

Automatic exemptions that last until April 2027 

You do not need to use Making Tax Digital for Income Tax for the 2026 to 2027 tax year, if in your 2024 to 2025 tax return you: 

• claimed averaging relief (as a farmer, market gardener or someone who personally creates literary or artistic works) using either:

  • the SA103 supplementary page as an individual
  • the SA104 supplementary page as a partner, who would otherwise need to use Making Tax Digital for Income Tax
• claimed qualifying care relief (such as, if you’re a foster carer or kinship carer)
• included the SA107 supplementary page to report income from trusts or estates 
• included the SA109 supplementary page

If one of these exemptions applies, you do not need to contact or apply to HMRC. 

You will need to use Making Tax Digital for Income Tax from the 2027 to 2028 tax year onwards if your qualifying income is above £30,000 in the 2025 to 2026 tax year. 

If you did not include any of these claims or pages in your 2024 to 2025 tax return, but you reasonably expect to do so in your 2025 to 2026 or 2026 to 2027 tax return, read the section on ‘Exemptions you need to apply for.’

Automatic exemptions that last beyond April 2027 

You are automatically exempt if your 2024 to 2025 tax return included any of the following claims or pages:

• the SA102M supplementary page because you are a Minister of religion of any faith, religion or denomination
• the SA103L supplementary page because you are a Lloyd’s member with self-employment or property income
• declared that you received or transferred Married Couple’s Allowance (for those born before 6 April 1935)
• declared that you received or transferred Blind Person’s Allowance 

If one of these exemptions applies, you do not need to contact HMRC or apply for an exemption.

You will need to use Making Tax Digital for Income Tax in the future. We’ll set out the timeline for this at a later date. 

If you did not include any of these in your 2024 to 2025 tax return but you reasonably expect to do so in your 2025 to 2026 or 2026 to 2027 tax return, read the section on ‘Exemptions you need to apply for’. 

Exemptions you need to apply for 

Digitally excluded exemption 

Being digitally excluded from Making Tax Digital for Income Tax means it’s not reasonable for you to use compatible software to:

• keep digital records 
• send quarterly updates or submit your tax return 

There are different reasons why this may apply to you, for example: 

• your age, health condition or disability stops you from using a computer, tablet or smartphone to keep digital records or submit them to HMRC 
• you’re a practising member of a religious society or order whose beliefs are incompatible with using digital communications or keeping digital records, and you do not use a computer, tablet or smartphone for business or personal use
• you cannot get internet access at your home or business because of your location, and cannot get access at a suitable alternative location

HMRC will not accept your application for an exemption if your only reason for applying is one of the following:

• you previously filed a paper return
• you’re unfamiliar with accountancy software
• you have a small number of digital records to create each tax year
• it will take extra time or cost for you to sign up to and use Making Tax Digital for Income Tax 

There may be other reasons you may or may not be digitally excluded. HMRC will consider all applications on a case-by-case basis. 

You can apply for an exemption for Making Tax Digital for Income Tax if you think you are digitally excluded. 

If you have an agent, friend or family member applying on your behalf, the exemption will still be based on your personal circumstances. 

If you’re exempt from using Making Tax Digital compatible software for VAT returns 

You should contact Self Assessment: general enquiries by phone or in writing if HMRC previously confirmed you’re exempt from sending VAT returns using Making Tax Digital compatible software because you’re digitally excluded. 

You’ll need to tell us:

• your National Insurance number 
• your VAT registration number 
• the reason you’re digitally excluded from sending VAT returns using Making Tax Digital compatible software, and if your circumstances have changed 

If your circumstances have not changed, we’ll confirm that you’re also exempt from Making Tax Digital for Income Tax. If they have changed, you’ll need to apply for an exemption. 

If your VAT exemption is due to insolvency 

If your VAT exemption is because you’re going through an insolvency procedure and you are signed up to Making Tax Digital for Income Tax, you will not be exempt and should continue to use the service. 

Exemptions that last until April 2027

You will need to apply for an exemption if your 2024 to 2025 tax return did not show the following, but you reasonably expect your 2025 to 2026 or 2026 to 2027 tax return to include either: 

• a claim for averaging relief (as a farmer, market gardener or someone who personally creates literary or artistic works) using either:

  • the SA103 supplementary page as an individual
  • the SA104 supplementary page as a partner, who would otherwise need to use Making Tax Digital for Income Tax
• a claim for qualifying care relief (such as, if you’re a foster carer or kinship carer) 
• the SA107 supplementary page to report income from trusts or estates 
• the SA109 supplementary page — you can read the reasons for using an SA109 in the ‘SA109 supplementary page’ section 

SA109 supplementary page

There are different reasons why you may need to include the SA109 supplementary page in your 2025 to 2026 or 2026 to 2027 tax return. These include where you’re:

• non-resident in the UK in that tax year (including those entitled to claim personal allowances because of the terms of a Double Taxation Agreement)

• resident in the UK in that tax year and you’re:

  • also a tax resident in another country
  • eligible for overseas workday relief and you expect to make a claim or election
  • expecting split year treatment to apply
  • eligible to use the temporary repatriation facility and expect to make an election to do so
  • eligible for the foreign income and gains regime and expect to make a claim
  • a former remittance basis user who expects to make a claim for business investment relief
  • a former remittance basis user who expects to remit more than an aggregate of £10 in nominated income or gains
  • a former remittance basis user who previously claimed business investment relief and the investment no longer qualifies for relief
  • non-UK resident foreign entertainer or sportsperson

You do not need to use Making Tax Digital for Income Tax for the 2026 to 2027 tax year if one of these exemptions applies to you. If your qualifying income is more than £30,000, you will need to use Making Tax Digital for Income Tax from the 2027 to 2028 tax year onwards.

You should not apply for an exemption if you do not have a good reason to think you will include any of this information in your 2025 to 2026 or 2026 to 2027 tax return.

If you included any of these claims or pages in your 2024 to 2025 tax return, read the section on ‘Automatic exemptions that last until April 2027’.

You can apply for an exemption for Making Tax Digital for Income Tax.

Exemptions that last beyond April 2027

You will need to apply for an exemption if your 2024 to 2025 tax return did not show the following, but you reasonably expect your 2025 to 2026 or 2026 to 2027 tax return to either: 

• declare that you will receive or transfer Married Couple’s Allowance (for those born before 6 April 1935) 
• declare that you will receive or transfer Blind Person’s Allowance 

You will need to apply for an exemption if your 2024 to 2025 tax return did not include the SA102M supplementary page, but you will include it in your 2025 to 2026 or 2026 to 2027 tax return because you are a Minister of any faith, religion or denomination.

If one of these exemptions applies to you, you will need to use Making Tax Digital for Income Tax in the future. We’ll set out the timeline for this at a later date. 

You should not apply for an exemption if you do not have a good reason to think you will include any of this information in your 2025 to 2026 or 2026 to 2027 tax return. 

If you included any of these claims or pages in your 2024 to 2025 tax return, read the section on ‘Automatic exemptions’.

You can apply for an exemption for Making Tax Digital for Income Tax.

Published 23 September 2021

Last updated 15 April 2026 + show all updates

1. 15 April 2026

   The guidance has been updated to clarify the exemption criteria for not being physically or mentally capable of providing financial information to HMRC, for not having a National Insurance number and if you use the SA109 supplementary page. It now also mentions the 2025 to 2026 tax return, partnerships and the supplementary pages used to claim averaging relief and if you are a Lloyd's member.

2. 29 January 2026

   The guidance now includes details on automatic exemptions and exemptions you need to apply for. It also explains which exemptions are permanent and which are temporary.

3. 6 January 2026

   The updated guidance explains that if you’re exempt from sending VAT returns using Making Tax Digital compatible software because you’re going through an insolvency procedure, and you are signed up to Making Tax Digital for Income Tax, you will not be exempt and should continue to use the service.

4. 29 September 2025

   The guidance has been updated to give more information about what being digitally excluded means for Making Tax Digital for Income Tax. It has also been updated to include information about how to contact us if you're exempt from using Making Tax Digital compatible software for VAT returns.

5. 11 August 2025

   If you're exempt from sending online returns for Making Tax Digital for VAT, you should contact HMRC when the exemptions application process opens for Making Tax Digital for Income Tax. If your VAT exemption is due to your insolvency, you're not exempt from Making Tax Digital for Income Tax.

6. 16 October 2024

   Information about who is automatically exempt has been added.

7. 11 February 2022

   The reasons for when to apply for an exemption from using Making Tax Digital for Income Tax have been clarified.

8. 15 October 2021

   Added translation

9. 23 September 2021

   First published.