Apply for an exemption from Making Tax Digital for Income Tax
Check if you can apply for an exemption from Making Tax Digital for Income Tax.
You will be able to apply for an exemption from using Making Tax Digital for Income Tax 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.
Last updated 11 February 2022 + show all updates
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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.