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Who is exempt from MTD?
Last verified 23 October 2026
Anyone with qualifying income of £20,000 or less is exempt. Others are exempt automatically, such as people without a National Insurance number, trusts, personal representatives and, for now, partnerships. You can apply for an exemption if you are digitally excluded.
Some automatic exemptions are temporary, lasting until April 2027 at the earliest. They apply if your 2024 to 2025 return included qualifying care relief, such as for foster carers, averaging relief, trust or estate income on the SA107, or residence claims on the SA109. Ministers of religion, Lloyd's members, and people who claim Married Couple's Allowance or Blind Person's Allowance are exempt for longer.
You can apply as digitally excluded if it is not reasonable for you to use software, for example because of age, health or disability, religious beliefs, or no internet access at home or work. HMRC will not accept unfamiliarity with software or the time or cost involved as reasons on their own. You apply by phone or letter, and HMRC aims to reply within 28 calendar days.
If you are exempt, you still file a Self Assessment return.
Read next
Sources
- GOV.UK: Find out if you can get an exemption from Making Tax Digital for Income Tax
- GOV.UK: Apply for an exemption from Making Tax Digital for Income Tax