Apply for an exemption from Making Tax Digital for Income Tax
Find out how to apply for an exemption from Making Tax Digital for Income Tax.
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.
If you are not automatically exempt, you need to apply for an exemption by contacting HMRC. You can use this guidance to apply for a:
- temporary exemption until at least April 2027
- digitally excluded exemption which may be permanent depending on your circumstances
Before you apply, you should consider your circumstances and find out if you can get an exemption from Making Tax Digital for Income Tax.
Who can apply
You can apply for an exemption yourself.
You can also apply for an exemption on behalf of someone else if you are either:
- an authorised agent
- a friend or family member with their authorisation
If you have an agent, friend or family member applying on your behalf, the exemption will still be based on your personal circumstances.
If your agent uses compatible software to keep digital records and submits them to HMRC, they will be able to meet the requirements for Making Tax Digital for Income Tax on your behalf.
You should speak to your agent about this, as you may not need to apply for a digitally excluded exemption.
If you are acting 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 you’re applying for
- apply for each client individually based on their personal circumstances
If you’re a friend or family member, you need authorisation from the person you’re applying on behalf of before you apply. This can be either:
- by writing to HMRC for authorisation — you will need to include the signature of the person you are acting on behalf of
- by phoning HMRC — the person you are acting on behalf of will need to be there to give verbal authorisation
This should be given using the contact details in Self Assessment: general enquiries.
Before you apply on behalf of someone else, you should make sure you fully understand their circumstances.
When to apply
You should apply before you, or the person you are applying on behalf of, needs to use Making Tax Digital for Income Tax.
If you are applying for an exemption because you think you are digitally excluded, you should apply for an exemption based on when you need to use Making Tax Digital for Income Tax.
If you need to use Making Tax Digital for Income Tax from:
- 6 April 2026 — you can apply now
- 6 April 2027 — you should apply from summer 2026 onwards
- 6 April 2028 — you should apply from summer 2027 onwards
If you’ve already signed up and your circumstances have changed, you should apply for an exemption and continue to use Making Tax Digital for Income Tax whilst you wait to hear from us.
If you’ve signed up voluntarily and think you’ve become exempt, find out what to do if your circumstances change in Use Making Tax Digital for Income Tax.
What you need
What you need to apply for an exemption depends on if you are applying for yourself or applying on behalf of someone else.
If you think you are eligible for multiple exemptions, you should submit a single application explaining why each exemption applies.
Applying for yourself
You will need:
- your National Insurance number
- your name and address
- to explain why you think you should be exempt from Making Tax Digital for Income Tax, including any additional information to support your application
We may request additional information to make a decision on your application.
If you are applying for a digitally excluded exemption, you also need to tell us:
- details of how you currently submit a tax return (including if someone else helps)
- the reason you think you are digitally excluded, including any information to support this
- if you have an agent (for example, an accountant) and what the agent will do
- any additional needs so we can provide the right support
Applying on behalf of someone else
If you are applying for an exemption on behalf of someone else, you will need to provide their details. You should ensure 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 or a personal representative)
- their National Insurance number
- their name and address
- to explain why you think the applicant should be exempt from Making Tax Digital for Income Tax, including any additional information to support their application
We may request additional information to make a decision on your application.
If you are applying for a digitally excluded exemption for someone else, you will also need to tell us:
- details of how they currently submit a tax return (including if someone else helps)
- if they have an agent (for example, an accountant) and what the agent will do
- about any additional needs so we can provide the right support
How to apply
To apply for an exemption for yourself or on behalf of someone else, you must either call or write to HMRC using the contact details in Self Assessment: general enquiries.
Agents applying on behalf of someone else should use the contact details in Agent Dedicated Line: Self Assessment or PAYE for individuals.
If you write to us, you should use one of the following subject titles on your letter:
- ‘Making Tax Digital for Income Tax — digitally excluded application’ if applying for a digitally excluded exemption
- ‘Making Tax Digital for Income Tax — exemption application’ if applying for any other exemption
If a health condition or personal circumstances make it difficult to contact us, you can find out how to get help from HMRC if you need extra support.
After you have applied
HMRC will aim to respond within 28 calendar days of receiving your application. It may take longer if we need you to provide more information.
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 for an exemption 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.
The letter will explain the type of exemption and how long it will last. If your exemption is temporary, you will need to sign up and use Making Tax Digital for Income Tax and if your qualifying income is above the relevant threshold.
If you disagree with the decision
If your application is not accepted, your decision letter will explain why and how to appeal.
When you must appeal depends on when you receive a decision letter.
If you get a decision before 1 April 2026
You must appeal by 30 April 2026.
We will start to review these appeals from 1 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.
If you need more time to appeal:
- if you’re appealing for yourself or on behalf of a friend or family member call or write to HMRC
- if you’re an agent applying on behalf of someone else contact HMRC
You need to send your appeal in writing and:
- use the title ‘Making Tax Digital for Income Tax — digitally excluded appeal’ for a digitally excluded exemption appeal
- use the title ‘Making Tax Digital — exemption appeal’ for any other exemption appeal
- send it to the address provided in your decision letter and include 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.