Making Tax Digital exemptions

But there are some exemptions:

There are 2 types of automatic exemption:

Permanent – not requiredto use MTD for Income Tax, unless your circumstances change
Temporary – not requiredto use MTD for Income Tax before tax year 2027 to 2028

Basis – that it’s not reasonable for your client to use compatible software to:

You will be automatically and permanently exempt from MTD if you:

don’thave a National Insurance number
are submittinga tax return as a trustee
are submittingan Income Tax return on behalf of a non-resident company
are a Lloyd’s member and don’thave self-employment or property income
are submittingany tax return:
as a personal representative of a deceased taxpayer
because they either have an enduring/lasting power of attorney or are appointed by a UK court on the grounds of mental capacity

You are automatically exempt until April 2027 if your 2024 to 2025 tax return showed that you either:

If one of these exemptions applies to you, you will need to use Making Tax Digital for Income Tax in the future.

Minister of religion of any faith, religionor denomination
Recipient of the Married Couple’s Allowance (for those born before 6 April 1935)
Recipient of the Blind Person’s Allowance
Lloyds member with self-employmentor property income
Automatic exemptions are based on information that HMRC holds and on the 2024 to 2025 tax return
There may be some circumstances where the automatic exemption is not applied
In these cases, an application for exemption may be required

You can apply for an exemption if you consider yourself to be digitally excluded

Apply if:

for any reason, it isn’tpractical for you to use software to keep digital records or submit them (such as disability, location or age)
You’rea practicing member of a religious society or order with beliefs that are incompatible with electronic communications.”