Who is exempt from Making Tax Digital?

Last updated: 13 October 2026

In short: You may be exempt from MTD for Income Tax if you are under the income threshold, or if HMRC accepts that you are digitally excluded because of age, disability, location or religious beliefs. Some groups are automatically exempt. Otherwise you must apply to HMRC.

Automatic exemptions

If your qualifying income is at or below the threshold, MTD for Income Tax does not apply. HMRC has also listed some specific groups that are exempt automatically. Check GOV.UK for the current list.

Digital exclusion

You can apply for an exemption if it is not reasonably practical for you to use digital tools, for example because of age, disability, remote location without internet, or religious beliefs. Apply by contacting HMRC.

Not having time is not an exemption

Being busy or not liking computers does not qualify. A phone based tool like Fixxa that works by voice or WhatsApp is designed for exactly that situation.

Frequently asked questions

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