​How to apply for an exemption from MTD for Income Tax

​How to apply for an exemption from MTD for Income Tax

​Update. HMRC has published guidance on how taxpayers can apply for an exemption from Making Tax Digital for Income Tax (MTD IT) if they are digitally excluded.

​Digitally excluded? A taxpayer is digitally excluded if:

  • ​They are a practising member of a religious group opposed to electronic record keeping; or

  • Iit is not reasonably practicable to use digital tools due to age, disability, location or similar reasons.

​HMRC will not accept exemption requests based solely on lack of software knowledge, having filed paper returns previously or concerns about time/cost. If an agent can file digitally on the taxpayer's behalf, HMRC may refuse the application. Applications for exemption can be made by the taxpayer or someone on their behalf by calling or writing to HMRC.

​HMRC has published guidance on applying for an exemption from MTD for Income Tax if you're "digitally excluded". It applies to individuals who can't use MTD because of their religion, poor health or location. Call or write to HMRC to apply.

Kelly Anstee