Exemption guide
Making Tax Digital exemptions: when you may not have to use it
An exemption may be available if it is not reasonable or practical for you to use digital tools. It is not automatic: HMRC considers the facts of each application.
Digital exclusion
HMRC may agree that you are digitally excluded because of age, disability, remoteness of location, religious beliefs or another reason that makes digital record keeping unreasonable or impractical.
Simply preferring paper records or finding software inconvenient is unlikely to be enough on its own. Explain the practical barrier and how it affects your ability to meet the requirements.
What to do before HMRC decides
Continue meeting your existing Self Assessment obligations unless HMRC tells you otherwise. Keep a record of your contact with HMRC and any evidence supporting the circumstances you describe.
If an accountant or trusted helper can use software for you, HMRC may consider whether that is a reasonable solution. It is still worth explaining any affordability, accessibility or support issues clearly.
Exemption is different from being outside the rules
You may simply be outside the mandatory phases because your qualifying income is below the current threshold, you have not yet filed your first Self Assessment return, or your relevant income is from a partnership.
Those situations do not necessarily require an exemption application. Use the official eligibility guidance or QuarterReady’s checker to identify the likely route.
Common questions
Quick answers
Is an exemption permanent?
It depends on HMRC’s decision and your circumstances. If the facts change, HMRC may need to review whether the exemption still applies.
Can my accountant apply for me?
An agent can help, but the exemption depends on your circumstances. Follow HMRC’s current application guidance and keep evidence of the practical barriers involved.
Official sources
Rules can change. Use these HMRC pages to confirm the position for your circumstances.