Apply for an exemption from Making Tax Digital for Income Tax if you are digitally excluded
Source: gov.uk (2025-09-29)

Find out how to apply for an exemption from Making Tax Digital for Income Tax if you think you are digitally excluded.

Getting an exemption means you will not have to use Making Tax Digital for Income Tax.

For Making Tax Digital for Income Tax, digitally excluded means it’s not reasonable for you to use compatible software to keep digital records or submit them to HMRC.

Before you apply, find out more about what being digitally excluded means and check if you should apply for an exemption (http://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax).

Who can apply

You can apply for an exemption yourself.

You can apply on behalf of someone else if you are an authorised agent, or a friend or family member with authorisation to do so. You can find out how to get this authorisation in the ‘What you need’ section.

If you have an agent, friend or family member applying on your behalf, the exemption will still be based on your personal circumstances.

If your agent will use compatible software to keep digital records and submit them to HMRC on your behalf, you can meet the requirements for Making Tax Digital for Income Tax. You should speak to your agent about this, as you may not need to apply for an exemption.

When to apply

You should apply for an exemption before you, or the person you are applying on behalf of, are required to use Making Tax Digital for Income Tax.

HMRC will aim to process your application within 28 days of receiving it. It may take longer if you do not give us all the information we need when you apply.

You should prepare to use Making Tax Digital for Income Tax (https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax) whilst you’re waiting for us to respond, in case your application is not accepted.

If you need to sign up to use Making Tax Digital for Income Tax from:

6 April 2026 — the exemption application process is open, and you should apply in advance to have your application considered before this date

6 April 2027 — you should apply from summer 2026 onwards

6 April 2028 — you should apply from summer 2027 onwards

You can find out when you need to use Making Tax Digital for Income Tax (https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax) based on your qualifying income for a tax year.

If you’ve already signed up for Making Tax Digital for Income Tax

If you’ve previously signed up for Making Tax Digital for Income Tax and think you have become digitally excluded because your circumstances have changed, you should apply for an exemption now.

You should continue to use Making Tax Digital for Income Tax (https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax) whilst you’re waiting for us to respond, in case your application is not accepted.

If you’ve signed up voluntarily and think you’ve become digitally excluded, find out how to opt out of Making Tax Digital for Income Tax in the ‘If your circumstances change’ section of Use Making Tax Digital for Income Tax (https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/if-your-circumstances-change).

What you need

What you need to apply depends on if you are applying for yourself or applying on behalf of someone else.

Applying for yourself

You will need:
- your National Insurance number
- your name and address
- details of how you currently submit your tax return (including if someone else helps you do this)
- the reason you think you’re digitally excluded, including any additional information to support your claim
- to tell us if you have an agent (for example, an accountant) and what they will do for you
- to tell us about any additional needs you have so we can provide the right support
Applying on behalf of someone else

If you’re an agent, you must:
- be authorised to act as a tax agent on behalf of each client (https://www.gov.uk/guidance/how-to-get-authorised-to-act-as-a-tax-agent-on-behalf-of-your-clients)
- apply for each client individually based on their personal circumstances
If you’re a friend or family member, we need authorisation from the person you’re applying on behalf of before you apply.

This can be either:
- written authorisation that includes their signature on the letter
- verbal authorisation over the phone
This should be given using the contact details in Self Assessment: general enquiries (https://www.gov.uk/find-hmrc-contacts/self-assessment-general-enquiries).

Before you apply on behalf of someone else, make sure you fully understand their circumstances.

To apply on their behalf, you’ll need:
- to tell us how you are connected to the applicant (for example, if you’re their agent, friend or family member)
- their National Insurance number
- their name and address
- details of how they currently submit their tax return (including if someone else already does this on their behalf)
- the reason they think they’re digitally excluded, including any additional information to support their claim
- to tell us about any additional needs of the person you’re representing so we can provide the right support
How to apply

To apply for an exemption yourself or on behalf of someone else, you must either call or write to HMRC using the contact details in Self Assessment: general enquiries (https://www.gov.uk/find-hmrc-contacts/self-assessment-general-enquiries).

If you write to us, use the title ‘Making Tax Digital for Income Tax — digitally excluded application’ on your letter.

After you have applied

HMRC will aim to respond within 28 days of receiving your application.

You should prepare to use Making Tax Digital for Income Tax (https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax) whilst you’re waiting for us to respond, in case your application is not accepted.

When reviewing your application, we may:
- verify the information you have provided to confirm it is accurate
- ask you for more information, if we need any
We’ll then send you a letter confirming if your application has been accepted or not, and what you need to do next.

If you disagree with the decision

You can appeal up to 30 days after the date on the letter. If you need more time, you need to contact Self Assessment: general enquiries (https://www.gov.uk/find-hmrc-contacts/self-assessment-general-enquiries) to tell us why.

You need to send your appeal in writing and:
- use the title ‘Making Tax Digital for Income Tax — digitally excluded appeal’ on your letter
- write to the address provided in your decision letter
- send any new information you want us to consider
You should continue preparing for Making Tax Digital for Income Tax whilst you’re waiting for the outcome of your appeal.

If your circumstances change

You should tell HMRC if your circumstances change and you’re no longer digitally excluded from Making Tax Digital for Income Tax. The letter you received when your digital exclusion was confirmed will tell you what you need to do.

Get extra support

If a health condition or personal circumstances make it difficult when you contact us, you can find out how to get help from HMRC if you need extra support (https://www.gov.uk/get-help-hmrc-extra-support).