Find out if you can get an exemption from Making Tax Digital for Income Tax
Check if you can apply for an exemption from Making Tax Digital for Income Tax in the future.
You will be able to apply for an exemption from using Making Tax Digital for Income Tax when the application process opens.
If you consider that you are digitally excluded, you can apply if:
- it바카라 사이트檚 not practical for you to use software to keep digital records or submit them 바카라 사이트� this may be due to your age, disability, location or another reason
- you are a practising member of a religious society (or order) whose beliefs are incompatible with using electronic communications or keeping electronic records
You바카라 사이트檒l need to explain how these reasons apply to your own circumstances.
If HMRC has already confirmed you바카라 사이트檙e exempt from Making Tax Digital for VAT for one of these reasons, then you바카라 사이트檒l not need to apply for an exemption for Making Tax Digital for Income Tax.
We바카라 사이트檒l consider the information you send us and we바카라 사이트檒l either tell you:
- that you바카라 사이트檙e exempt (we바카라 사이트檒l let you know what you need to do next)
- why you바카라 사이트檙e not exempt and how you can appeal
If you바카라 사이트檙e not exempt you바카라 사이트檒l need to sign up for Making Tax Digital for Income Tax.
If the reason for your exemption no longer applies you must tell HMRC within 3 months.
We바카라 사이트檒l tell you how to apply for an exemption at a later date when the application process opens.
Who is automatically exempt聽
You바카라 사이트檙e automatically exempt and cannot sign up for Making Tax Digital if you are a:바카라 사이트�
- trustee, including a charitable trustee or a trustee of non-registered pension schemes바카라 사이트�
- person that does not have a National Insurance number 바카라 사이트� this only applies for a tax year where you do not have a National Insurance number on 31 January before the start of that tax year바카라 사이트�
- personal representative of someone who has died바카라 사이트�
- Lloyd바카라 사이트檚 member, in relation to your underwriting business바카라 사이트�
- non-resident company바카라 사이트�
If you are automatically exempt, you will not need to apply for an exemption.
Updates to this page
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Information about who is automatically exempt has been added.
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The reasons for when to apply for an exemption from using Making Tax Digital for Income Tax have been clarified.
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Added translation
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First published.