Find out if you can get an exemption from Making Tax Digital for Income Tax

Who

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 an— exemptionyou 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 benot ableneed to apply for anthe exemptionfollowing fromexemptions. These usingexemptions apply permanently and mean you will not need to use Making Tax Digital for Income Tax whenunless theyour applicationcircumstances process opens.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 youyou do thinknot youhave a National Insurance number 

You are digitallyautomatically excluded,exempt and cannot sign up for Making Tax Digital for Income Tax if you cando applynot if: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:

• it’sperson notfiling practicalon forbehalf 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 softwareMaking Tax Digital for Income Tax to keepreport digitalthat recordsincome. orYou submitshould work themout —your thisqualifying mayincome befor dueMaking 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 age,underwriting disability,business

• not locationphysically or anothermentally reasoncapable and have either:

  • given enduring power of attorney or lasting power of attorney to someone to act on your behalf
  • youa aredeputy appointed by a practisingUK membercourt to ofact 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 religiousfarmer societyor creative (orartist) 
• claimed order)qualifying whosecare beliefsrelief (such areas, incompatibleif you’re a foster withcarer or usingkinship electroniccarer)
• included communicationsthe SA107 supplementary page to report income from trusts or keepingestates 
• included electronicthe recordsSA109 supplementary page and you think it’s likely you’ll include it again for the 2026 to 2027 tax year 

You’llIf one of these exemptions applies, you do not need to explaincontact howor theseapply reasonsto applyHMRC. 

You will need to use Making Tax Digital for Income Tax from the 2027 to 2028 tax year onwards if your ownqualifying circumstances.income is above £30,000 in the 2025 to 2026 tax year. 

We’llIf consideryou 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 informationsection on ‘Exemptions you sendneed usto andapply we’llfor.’

SA109 eithersupplementary tellpage

You 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 you’retax exemptyear (including (we’llthose letentitled youto knowclaim whatpersonal allowances because of the terms of a Double Taxation Agreement) 

• 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 needexpect 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 next)so 
  • whyeligible you’refor notthe foreign exemptincome and howgains youregime and canexpect appealto 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 you’reone notof exempt,these you’llexemptions applies, you do not need to signcontact upHMRC 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 reason2026 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 exemptionage, nohealth longercondition appliesor disability stops you mustfrom tellusing 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 withinwill 3not months.accept your application for an exemption if your only reason for applying is one of the following:

We’ll

• you tellpreviously filed a paper return
• you’re unfamiliar with accountancy software
• you howhave 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 atfor aMaking laterTax dateDigital whenfor theIncome applicationTax processif opens.you think you are digitally excluded. 

If you’reyou exempthave 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 sendingusing onlineMaking Tax Digital compatible software for VAT returns

IfYou HMRCshould hascontact Self previouslyAssessment: confirmedgeneral you’reenquiries by exemptphone or in writing if HMRC previously confirmed you’re exempt from sending onlineVAT returns forusing Making Tax Digital forcompatible VAT,software youbecause you’re digitally shouldexcluded. 

You’ll need contactto ustell whenus:

• your National Insurance number 
• your VAT registration number 
• the applicationreason you’re digitally processexcluded opens.from Thissending isVAT soreturns weusing canMaking checkTax someDigital informationcompatible withsoftware, youand aboutif your circumstances.
  circumstances have changed 

If your circumstances havehave not notchanged, we’ll confirm changed,that you’re also we’ll confirm that you’re also exempt from Making Tax Digital for Income Tax. If they have changed,changed, you’ll need you’ll need to apply for an exemption.exemption. 

If your VAT exemption is due to insolvency 

If your VAT exemption is because you’re going through an insolvency

You’re notprocedure and exemptyou fromare Makingsigned up to Making Tax Digital for Income TaxTax, you ifwill younot orbe yourexempt businessand areshould subjectcontinue to anuse insolvencythe procedure.service. 

Who

Exemptions that islast until automaticallyApril exempt 

You’reIf automaticallyone exemptof andthese cannotexemptions applies to you, you do not need to sign up for Making Tax Digital iffor Income Tax until the 2027 to 2028 tax year at the earliest. 

If your qualifying income is more than £30,000, you arewill a: 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: 

• trustee,a includingclaim afor charitableaveraging trusteerelief (for example, if you’re a farmer or creative artist) 
• a trusteeclaim offor qualifying non-registeredcare relief (such pensionas, schemes if you’re a foster carer or kinship carer) 
• personthe 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 doeslast notuntil April 2027’. 

You should apply for an exemption if you have a Nationalgood Insurancereason numberto —think you will include any of this onlyinformation appliesin foryour a2026 to 2027 tax yearreturn. 

If whereyou are a non-UK resident foreign entertainer or sportsperson

You will need to apply for an exemption, even if you doincluded notthis haveincome ain Nationalyour Insurance2024 numberto on2025 31tax Januaryreturn. 

You beforecan 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 startfollowing, ofbut thatyou reasonably expect your 2026 to 2027 tax year return to show that you are either: 

• personalan representativeemployed Minister of someonereligion whoof hasany died faith, religion or denomination using the SA102M supplementary page 
• Lloyd’ssomeone member,who inreceived relationor totransferred Married yourCouple’s underwritingAllowance (for business those born before 6 April 1935) 
• non-residentsomeone company who received or transferred Blind Person’s Allowance 

If youone areof automaticallythese exempt,exemptions applies to you, you will not 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.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.