Apply for an exemption from Making Tax Digital for Income Tax if you are digitally excluded
Find out how to apply for an exemption from Making Tax Digital for Income Tax if you think you are digitally excluded.
If you get an exemption, you will not have to use Making Tax Digital for Income Tax.
Being digitally excluded from Making Tax Digital for Income Tax means it’s not reasonable for you to use compatible software to:
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keep digital records
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send quarterly updates or submit your tax return
Before you apply, find out more about what being digitally excluded means and check if you should apply for an exemption.
Who can apply
You can apply for an exemption yourself.
You can apply on behalf of someone else if you are an authorised agent, or a friend or family member with authorisation to do so. You can find out how to get this authorisation in the ‘What you need’ section.
If you have an agent, friend or family member applying on your behalf, the exemption will still be based on your personal circumstances.
You should check if your agent can meet all the requirements for Making Tax Digital for Income Tax on your behalf, as you may not need to apply for an exemption.
When to apply
You should apply for an exemption before you, or the person you are applying on behalf of, are required to use Making Tax Digital for Income Tax.
HMRC will aim to process your application within 28 days of receiving it. It may take longer if you do not give us all the information we need when you apply.
If you apply, you should still read about the steps for Making Tax Digital for Income Tax — this will help you prepare to sign up and use it, if your application is not accepted.
If you need to sign up to use Making Tax Digital for Income Tax from:
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6 April 2026 — the exemption application process is open, and you should apply in advance to have your application considered before this date
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6 April 2027 — you should apply from summer 2026 onwards
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6 April 2028 — you should apply from summer 2027 onwards
You can find out when you need to use Making Tax Digital for Income Tax based on your qualifying income for a tax year.
If you’ve already signed up for Making Tax Digital for Income Tax
If you’ve previously 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.
You should continue to use Making Tax Digital for Income Tax whilst you’re waiting for us to respond, in case your application is not accepted.
If you’ve signed up voluntarily and think you’ve become digitally excluded, find out how to opt out of Making Tax Digital for Income Tax in the ‘If your circumstances change’ section of Use Making Tax Digital for Income Tax.
What you need
What you need to apply depends on if you are applying for yourself or applying on behalf of someone else.
Applying for yourself
You will need:
- your National Insurance number
- your name and address
- details of how you currently submit your tax return (including if someone else helps you do this)
- the reason you think you’re digitally excluded, including any additional information to support your claim
- to tell us if you have an agent (for example, an accountant) and what they will do for you
- to tell us about any additional needs you have so we can provide the right support
Applying on behalf of someone else
If you’re an agent, you must:
- be authorised to act as a tax agent on behalf of each client
- apply for each client individually based on their personal circumstances
If you’re a friend or family member, we need authorisation from the person you’re applying on behalf of before you apply.
This can be either:
- written authorisation that includes their signature on the letter
- verbal authorisation over the phone
This should be given using the contact details in Self Assessment: general enquiries.
Before you apply on behalf of someone else, make sure you fully understand their circumstances.
To apply on their behalf, you’ll need:
- to tell us how you are connected to the applicant (for example, if you’re their agent, friend or family member)
- their National Insurance number
- their name and address
- details of how they currently submit their tax return (including if someone else already does this on their behalf)
- the reason they think they’re digitally excluded, including any additional information to support their claim
- to tell us about any additional needs of the person you’re representing so we can provide the right support
How to apply
To apply for an exemption for yourself or on behalf of a friend or family member, you must either call or write to HMRC using the contact details in Self Assessment: general enquiries.
If you’re an agent applying on behalf of your client, you should call or write to HMRC using the contact details for the Agent Dedicated Line: Self Assessment or PAYE for individuals.
If you write to us, use the title ‘Making Tax Digital for Income Tax — digitally excluded application’ on your letter.
After you have applied
HMRC will aim to respond within 28 days of receiving your application.
You should read about the steps for Making Tax Digital for Income Tax — this will help you prepare to sign up and use it, if your application is not accepted.
When reviewing your application, we may:
- verify the information you have provided to confirm it is accurate
- ask you for more information, if we need any
We’ll then send you a letter confirming if your application has been accepted or not, and what you need to do next.
If you receive a decision before 1 April 2026, it will take legal effect from 1 April 2026.
If you disagree with the decision
If your application is not accepted, your decision letter will explain why and how to appeal.
If you get a decision before 1 April 2026, you can appeal from 1 April 2026 and must do so by 30 April 2026.
If you get a decision on or after 1 April 2026, you can appeal up to 30 days after the date on the letter.
We will start to process appeals from 1 April 2026.
If you need more time to appeal, you need to tell us why by contacting:
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Self Assessment: general enquiries, if you’re appealing for yourself or on behalf of a friend or family member
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the Agent Dedicated Line: Self Assessment or PAYE for individuals, if you’re an agent
You need to send your appeal in writing and:
- use the title ‘Making Tax Digital for Income Tax — digitally excluded appeal’ on your letter
- write to the address provided in your decision letter
- send any new information you want us to consider
If you have not done so already, you should read about the steps for Making Tax Digital for Income Tax to help you prepare to sign up and use it, if your appeal is not accepted.
If your circumstances change
You should tell HMRC if your circumstances change and you’re no longer digitally excluded from Making Tax Digital for Income Tax. The letter you received when your digital exclusion was confirmed will tell you what you need to do.
Get extra support
If a health condition or personal circumstances make it difficult when you contact us, you can find out how to get help from HMRC if you need extra support.
Updates to this page
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The updated guidance explains that if you're an agent, you should use the Agent Dedicated Line for Self Assessment or PAYE for individuals to apply for an exemption or make an appeal on behalf of your client. If you get a decision on your exemption application before 1 April 2026, it will take legal effect from 1 April 2026. Further detail has been added to explain when you can appeal, and how long you have to make an appeal. We will start to process appeals from 1 April 2026.
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