Find out if you can get an exemption from Making Tax Digital for Income Tax
Source: gov.uk (2025-09-29)

Check if you can apply for an exemption from Making Tax Digital for Income Tax if you think you are digitally excluded.

What digitally excluded means

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.

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

There are also other exemptions set out in Find out if and 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).

If you think you’re digitally excluded

You can apply for an exemption if you think you’re digitally excluded.

There are different reasons why this may apply to you, for example:
- your age, health condition or disability stops you from using 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
You should consider if you are digitally excluded before you apply.

HMRC will not accept your application for an exemption if your only reason for applying is one of the following:
- you previously filed a paper return
- you’re unfamiliar with accountancy software
- you have 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.

If you’re exempt from using Making Tax Digital compatible software for VAT returns

You should contact us if HMRC has previously confirmed you’re exempt from sending VAT returns using Making Tax Digital compatible software because you’re digitally excluded.

You should contact Self Assessment: general enquiries (https://www.gov.uk/find-hmrc-contacts/self-assessment-general-enquiries) by phone or in writing.

You’ll need to tell us:
- your National Insurance number
- your VAT registration number
- the reason you’re digitally excluded from sending VAT returns using Making Tax Digital compatible software, and if your circumstances have changed
If your circumstances have not changed, we’ll confirm that you’re also exempt from Making Tax Digital for Income Tax. If they have changed, you’ll need to apply for an exemption.

If your VAT exemption is due to your insolvency

You’re not exempt from, and will need to use, Making Tax Digital for Income Tax if you or your business are subject to an insolvency procedure.

Apply for an exemption

If you think you’re digitally excluded, find out how to apply for an exemption from Making Tax Digital for Income Tax (https://www.gov.uk/guidance/apply-for-an-exemption-from-making-tax-digital-for-income-tax-if-you-are-digitally-excluded).