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Exemptions

Can I get an exemption from Making Tax Digital for Income Tax?

Some people are exempt from Making Tax Digital for Income Tax. Some exemptions are automatic, and some you apply for. If you're exempt, you still report your income in a Self Assessment tax return as normal. This video covers the automatic exemptions, the digitally excluded exemption, the reasons HMRC won't accept, and how to apply, using HMRC's own guidance on GOV.UK.

The facts on this page are from HMRC's guidance on GOV.UK, read on 25 September 2026. HMRC can change its guidance - if anything here differs from GOV.UK, GOV.UK is right.

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Text version of this video

  1. The short answer

    Some people are exempt from Making Tax Digital for Income Tax. Some exemptions are automatic, and some you have to apply for. If you're exempt, you still report your income in a Self Assessment tax return, as normal.

  2. Automatic exemptions

    Automatic exemptions include: qualifying income of £20,000 or less. Partnerships, which don't currently need to use it. And some claims or pages on your 2024 to 2025 tax return, such as qualifying care relief for foster carers. Some of these last only until April 2027. For all of them, you don't need to contact HMRC.

  3. Digitally excluded

    You can apply if you're digitally excluded, meaning it's not reasonable for you to use software. For example, your age, a health condition or disability stops you using a computer, tablet or smartphone. Or you can't get internet access at home or work, because of where you are.

  4. Reasons HMRC won't accept

    HMRC won't accept an application if your only reason is that you filed on paper before, you're unfamiliar with accounting software, you have only a few records, or it will take extra time or cost.

  5. How to apply

    To apply, call or write to HMRC, using the contact details for Self Assessment general enquiries. HMRC aims to reply within 28 days. Meanwhile, keep your records as you normally do, and read up on the steps for Making Tax Digital, in case the answer is no.

  6. EasyTaxer is recognised by HMRC for Making Tax Digital for Income Tax. You'll find it at easytaxer.com.

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Sources

The facts in the text version above come from HMRC's own guidance on GOV.UK:

Still have a question? Email info@easytaxer.com.