Find out if you can get an exemption from Making Tax Digital for Income Tax

Who is exempt from Making Tax Digital for Income Tax 

There are different reasons why you may be exempt from Making Tax Digital for Income Tax. For example, you could be exempt if you are digitally excluded.

If you are exempt, you will not have to use Making Tax Digital for Income Tax but you must continue to report your income and gains in a Self Assessment tax return as normal.

Types of exemptions 

Exemptions for Making Tax Digital for Income Tax can either be: 

• automatic exemptions — these are given by HMRC based on the detailsinformation inwe yourhold 2024so to 2025 tax return and you do not need to contact HMRC or submit an application 
• exemptions you need to apply for — you should provide additional informationprovide additional information with your application to tell us why you are exempt

These exemptions can either be: 

• permanent — unless your circumstances change
• temporary — lasting until April 2027 at the earliest

Automatic exemptions exemptions

ExemptionsPartnerships

Partnerships lastingdo untilnot currently need to use Making Tax Digital for Income Tax. We’ll set out the timeline for when partnerships need to use Making Tax Digital for Income Tax in the future.

Permanent exemptions unless your circumstances change

You will not need to apply for the following exemptions. These exemptions apply permanently and mean you will not need to use Making Tax Digital for Income Tax unless your circumstances change.

If your qualifying income is £20,000 or less 

You are automatically exempt and do not need to use Making Tax Digital for Income Tax if your qualifying income is £20,000 or less. 

If you do not have a National Insurance number 

You are automatically exempt and cannot sign up for Making Tax Digital for Income Tax if you do not have a National Insurance number.number before the start of the tax year.

Other exemptions 

TheseFor example, exemptionsif areyou permanentreceive anda dependNational Insurance number on the personal circumstances30 ofApril the individual.

You2026 areand automaticallyyour exemptqualifying andincome dois notover need£50,000 for the 2024 to use2025 tax year, you will be exempt from using Making Tax Digital for Income Tax infor yourthe role2026 as a:to 2027 tax year.

• person

  Role-based filingexemptions

  You may be responsible for submitting a tax return on behalf of an entity, such as a trust.

  The following entities are automatically exempt from Making Tax Digital for Income Tax:

  • non-resident company companies submitting an SA700
  • trustee,trusts includingsubmitting aan SA900 (including charitable trusteetrusts orand trusteetrusts of non-registered pension scheme schemes)

  You should continue to submit Self Assessment tax returns as normal on behalf of these entities.

  You are also automatically exempt from Making Tax Digital for Income Tax if you act as a personal representative of someone who has died

If you have your own personal self-employment or property incomeincome, away from these roles, you may still need to use Making Tax Digital for Income Tax to report that income. You should should work out your qualifying income for Making Tax Digital for Income Tax. .

Other exemptions

You are also automatically exempt if you are anyincluded any of the following:following information in your 2024 to 2025 tax return:

• athe Lloyd’sSA103L member submitting asupplementary taxpage returnas a Lloyd’s member in relation to your underwriting business

• that you are not physically or mentally capable of providing financial information to HMRC and have either:

  • given enduringgiven power of attorney or lasting powerto ofsomeone attorney to someone to actin the UK to act on your behalf and it is currently in place
  • a deputylegally appointed bydeputy, acontroller UKor court toguardian actin on your behalf place

Automatic exemptions that last until April 2027 

You do not need to use Makingto use Making Tax Digital for Income Tax until thefor 2027the 2026 to 20282027 tax year atyear, the earliest, if in your 2024 to 2025 tax return you: 

• claimed averaging relief (forrelief example,(as if you’rea farmer, market gardener or someone who personally creates literary or artistic works) using either:

  • the SA103 supplementary page as an individual
  • the SA104 supplementary page as a farmerpartner, or creativewho artist) would otherwise need to use Making Tax Digital for Income Tax
• claimed qualifying care relief (such as, if you’re a foster carer or kinship carer)
• included the SA107 supplementary page to report income from trusts or estates 
• included the SA109 supplementary page and you think it’s likely you’ll include it again for the 2026 to 2027 tax year 

If one of these exemptions applies, you do not need to contact or apply to HMRC. 

You will need to use Making Tax Digital for Income Tax from the 2027 to 2028 tax year onwards if your qualifying income is above £30,000 in the 2025 to 2026 tax year. 

If you did not include any of these claims or pages in your 2024 to 2025 tax return, but you reasonably expect to do so in your 2025 to 2026 or 2026 to 2027 tax return, read the section on ‘Exemptions you need to apply for.’

SA109

Automatic supplementaryexemptions page

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You supplementaryare pageautomatically inexempt if your 20262024 to 20272025 tax return if you’re either a: 

• non-residentincluded inany the UK in that tax year (including those entitled to claim personal allowances because of the termsfollowing ofclaims a Doubleor Taxation Agreement) 
pages:

• resident in the UKSA102M insupplementary that tax year and you’re:

  • also a tax resident in another countrypage 
  • eligible because for overseas workday relief and you expectare to make a claimMinister orof election 
  • expecting splitreligion yearof treatment toany apply 
  • eligiblefaith, religion or to use the temporary repatriation facility and expect to make an election to do so denomination
  • eligiblethe forSA103L the foreignsupplementary income and gains regimepage and expectbecause toyou makeare a claim 
  • aLloyd’s former remittancemember basis userwith whoself-employment expects to make a claim for business investment relief 

Automatic exemptions that last beyond April 2027 

You are automatically exempt if you submitted your 2024 to 2025 tax return as either:

• an employed Minister of religion of any faith, religion or denomination usingproperty the SA102M supplementary page income
• someonedeclared whothat you received or transferred Married Couple’s Allowance (for those born before 6 April 1935)
• someonedeclared whothat you received or transferred Blind Person’s Allowance 
• a Lloyd’s member with self-employment or property income 

If one of these exemptions applies, you do not need to contact HMRC or apply for an exemption.

You will need to use Making Tax Digital for Income Tax in the future. We’ll set out the timeline for this at a later date. 

If you did not include any of these in your 2024 to 2025 tax return but you reasonably expect to do so in theyour 2025 to 2026 or 2026 to 2027 tax return, read the section on ‘Exemptions you need to apply for’. 

Exemptions you need to apply for 

Digitally excluded exemption 

Being digitally excluded from Making Tax Digital for Income Tax means it’s not reasonable for you to use compatible software to:

• keep digital records 
• send quarterly updates or submit your tax return 

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

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. 

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

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

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

You should contact Self Assessment: general enquiries by phone or in writing if HMRC previously confirmed you’re exempt from sending VAT returns using Making Tax Digital compatible software because you’re digitally excluded. 

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 insolvency 

If your VAT exemption is because you’re going through an insolvency procedure and you are signed up to Making Tax Digital for Income Tax, you will not be exempt and should continue to use the service. 

Exemptions that last until April 2027

IfYou onewill ofneed theseto exemptionsapply appliesfor an exemption if your 2024 to you,2025 youtax doreturn did not needshow the following, but you reasonably expect your 2025 to sign2026 upor for2026 Makingto Tax2027 Digitaltax return to include either: 

• a claim for Incomeaveraging Taxrelief until(as a farmer, market gardener or someone who personally creates literary or artistic works) using either:

  • the 2027SA103 tosupplementary 2028page taxas year atan individual
  • the earliest. 

    If yourSA104 qualifyingsupplementary incomepage isas morea thanpartner, £30,000,who youwould willotherwise need to use Making Tax Digital for Income Tax fromTax

• a claim for qualifying care relief (such as, if you’re a foster carer or kinship carer) 
• the 2027SA107 supplementary page to 2028report taxincome yearfrom onwards. 

  Youtrusts willor needestates 

• the toSA109 applysupplementary page — you can read the reasons for using an exemptionSA109 ifin yourthe 2024‘SA109 tosupplementary 2025page’ taxsection 

SA109 returnsupplementary didpage

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• anon-resident in the UK in that tax year (including those entitled to claim forpersonal averagingallowances relief (forbecause example,of if you’rethe aterms farmerof ora Double creativeTaxation artist) Agreement)
• a

  resident claimin for qualifyingthe care relief (suchUK as,in ifthat you’retax year and you’re:

  • also a fostertax carerresident orin kinshipanother carer) country
  • theeligible SA107for supplementaryoverseas pageworkday relief toand reportyou incomeexpect fromto trustsmake a claim or estates election
  • expecting split year treatment to apply
  • eligible to use the SA109temporary supplementaryrepatriation pagefacility and expect to make an election to do so
  • eligible for thethe foreign 2026income and gains regime and expect to 2027make taxa year — youclaim
  • a canformer remittance readbasis user thewho reasonsexpects forto usingmake a claim for business investment relief
  • a former remittance basis user who expects to remit more than an SA109aggregate of £10 in nominated income or gains
  • a former remittance basis user who previously claimed business investment relief and the ‘SA109investment supplementaryno page’longer section qualifies for relief
  • non-UK resident foreign entertainer or sportsperson

IfYou you included anydo not need to use Making Tax Digital for Income Tax for the 2026 to 2027 tax year if one of these claims orexemptions pages inapplies to you. If your 2024qualifying income is more than £30,000, you will need to 2025use taxMaking return,Tax readDigital thefor sectionIncome onTax from ‘Automaticthe exemptions2027 thatto last2028 untiltax Aprilyear 2027’. onwards.

You should not apply for an exemption if you do not have a good reason to think you will include any of this information in your 2025 to 2026 or 2026 to 2027 tax return. return.

If youyou included any areof athese non-UKclaims or residentpages in foreignyour entertainer2024 or sportsperson

You will need to apply2025 fortax anreturn, exemption,read eventhe ifsection youon included‘Automatic thisexemptions incomethat inlast youruntil 2024April to 2025 tax return. 2027’.

You can apply for an exemption for Making Tax Digital for Income Tax.

Exemptions that last beyond April 2027

You will need to apply for an exemption if your 2024 to 2025 tax return did not show the following, but you reasonably expect your 2025 to 2026 or 2026 to 2027 tax return to show that you are either: 

• andeclare employedthat Ministeryou ofwill religionreceive of any faith, religion or denomination using the SA102M supplementary page 
• someone who received or transferred transfer Married Couple’s Allowance (for those born before 6 April 1935) 
• someonedeclare whothat receivedyou will receive or transferred transfer Blind Person’s Allowance 

You will need to apply for an exemption if your 2024 to 2025 tax return did not include the SA102M supplementary page, but you will include it in your 2025 to 2026 or 2026 to 2027 tax return because you are a Minister of any faith, religion or denomination.

If one of these exemptions applies to you, you will need to use Making Tax Digital for Income Tax in the future. We’ll set out the timeline for this at a later date. 

You should not apply for an exemption if you do not have a good reason to think you will include any of this information in your 2025 to 2026 or 2026 to 2027 tax return. 

If you included any of these claims or pages in your 2024 to 2025 tax return, read the section on ‘Automatic exemptions’.

You can apply for an exemption for Making Tax Digital for Income Tax.