Can you get out of Making Tax Digital?

Checked against gov.uk on 8 July 2026. When the rules change, this page changes.

Some people can. Exemption is real, but it's narrow: it's for people who genuinely can't use digital tools, not people who'd rather not. Some groups are exempt automatically, everyone else has to apply and make a case, and being exempt doesn't end your tax duties: in HMRC's words, you "must continue to report your income and gains in a Self Assessment tax return as normal".

Automatically exempt: nothing to apply for

You're outside MTD without asking if any of these fit, per gov.uk's current list:

• Qualifying income of £20,000 or less. This is the threshold system itself: MTD only reaches you above it. The checker gives you your date, if any.
• No National Insurance number before the start of the tax year.
• You lack physical or mental capacity and someone holds a UK power of attorney or guardianship for you.
• You file particular return types: for a non-resident company, a trust, or as someone's personal representative, plus Lloyd's underwriting members and ministers of religion.
• You receive Married Couple's Allowance (born before 6 April 1935) or Blind Person's Allowance.
• Partnerships aren't currently required to join at all.

What digitally excluded actually means

For everyone else there's one route: showing you're digitally excluded. HMRC's definition is that it's not reasonable for you to use compatible software to keep digital records or submit them. The grounds are specific:

• Age, health condition or disability stops you using a computer, tablet or smartphone for records.
• Religion: you're a practising member of a religious society or order whose beliefs are incompatible with digital records, and you don't use those devices for business or personal life at all.
• Location: you can't get internet access at your home or business, and can't get it at a suitable alternative location either.

Notice what isn't on the list: disliking technology, being busy, or being used to paper. The test is whether using software is reasonable for you, not whether you'd enjoy it.

How applying works

You apply by phone or post: call or write to HMRC using the Self Assessment general enquiries contact details, explain why you think you should be exempt, and include anything that supports the case. If you're writing, HMRC's apply page gives the exact subject line to head the letter with, marking it as a digitally excluded application. A friend, family member or your accountant can do it for you with your authorisation.

HMRC aims to respond within 28 calendar days. If you'd already signed up to MTD and your circumstances have changed, the guidance is to apply and keep using MTD while you wait.

If the answer is no

The decision letter explains the reasons, and you can appeal in writing up to 30 days after the date on the letter. If the exemption doesn't come through, the obligations stand, and the practical question becomes making them as painless as possible.

Quick answers

Related guides: Making Tax Digital, explained · Do you still do a tax return under MTD? · What records to keep

Sources: gov.uk, find out if you can get an exemption from Making Tax Digital for Income Tax (updated 28 May 2026) and apply for an exemption from Making Tax Digital for Income Tax (updated 15 April 2026). Checked on 8 July 2026.