Find out if you can get an exemption from Making Tax Digital for Income Tax
Check if you get an exemption from Making Tax Digital for Income Tax and how it applies.
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 details in your 2024 to 2025 tax return and 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
Exemptions lasting until 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.
Other exemptions
These exemptions are permanent and depend on the personal circumstances of the individual.
You are automatically exempt and do not need to use Making Tax Digital for Income Tax in your role as a:
- person filing on behalf of non-resident company
- trustee, including a charitable trustee or trustee of non-registered pension scheme
- personal representative of someone who has died
If you have your own self-employment or property income away from these roles, 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.
You are also automatically exempt if you are any of the following:
- a Lloyd’s member submitting a tax return in relation to your underwriting business
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not physically or mentally capable and have either:
- given enduring power of attorney or lasting power of attorney to someone to act on your behalf
- a deputy appointed by a UK court to act on your behalf
Automatic exemptions that last until April 2027
You do not need to use Making Tax Digital for Income Tax until the 2027 to 2028 tax year at the earliest, if in your 2024 to 2025 tax return you:
- claimed averaging relief (for example, if you’re a farmer or creative artist)
- 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 and you think it’s likely you’ll include it again for the 2026 to 2027 tax year
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 2026 to 2027 tax return, read the section on ‘Exemptions you need to apply for.’
SA109 supplementary page
You should include the SA109 supplementary page in your 2026 to 2027 tax return if you’re either a:
- 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)
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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
Automatic exemptions that last beyond April 2027
You are automatically exempt if you submitted your 2024 to 2025 tax return as either:
- an employed Minister of religion of any faith, religion or denomination using the SA102M supplementary page
- someone who received or transferred Married Couple’s Allowance (for those born before 6 April 1935)
- someone who received or transferred Blind Person’s Allowance
- a Lloyd’s member with self-employment or property income
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 the 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
If one of these exemptions applies to you, you do not need to sign up for Making Tax Digital for Income Tax until the 2027 to 2028 tax year at the earliest.
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 will need to apply for an exemption if your 2024 to 2025 tax return did not show the following, but you reasonably expect your 2026 to 2027 tax return to include either:
- a claim for averaging relief (for example, if you’re a farmer or creative artist)
- 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 for the 2026 to 2027 tax year — you can read the reasons for using an SA109 in the ‘SA109 supplementary page’ section
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 should apply for an exemption if you have a good reason to think you will include any of this information in your 2026 to 2027 tax return.
If you are a non-UK resident foreign entertainer or sportsperson
You will need to apply for an exemption, even if you included this income in your 2024 to 2025 tax return.
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 2026 to 2027 tax return to show that you are either:
- an employed Minister of religion of any faith, religion or denomination using the SA102M supplementary page
- someone who received or transferred Married Couple’s Allowance (for those born before 6 April 1935)
- someone who received or transferred Blind Person’s Allowance
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 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.
Updates to this page
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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.
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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.
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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.
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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.
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Information about who is automatically exempt has been added.
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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.