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Apply for an exemption from Making Tax Digital for Income Tax

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Document information
ByHM Revenue & Customsstone_spark_6a9ef0

Find out how to apply for an exemption from Making Tax Digital for Income Tax.

Adapted edition

Tax compliance
Document type
Reference Guide
Format
DOCX
Pages
5
Language
English
Version
1.0
Updated
2026-09-17
Category
Governance & assurance
Licence
Open Government Licence v3.0
Description

Find out how to apply for an exemption from Making Tax Digital for Income Tax. Consult the original guidance for current legal and operational details.

Contents
  • Who is exempt from Making Tax Digital for Income Tax
  • Who can apply
  • If you are acting on behalf of someone else
  • When to apply
  • What you need
  • Applying for yourself
  • Applying on behalf of someone else
  • How to apply
  • After you have applied
  • If HMRC accepts your application
  • If HMRC does not accept your application and you disagree with the decision
Source and licence
Apply for an exemption from Making Tax Digital for Income Tax

HM Revenue & Customs

Original source OGL-UK-3.0

AttributionHM Revenue & Customs, ‘Apply for an exemption from Making Tax Digital for Income Tax’ (updated 17 August 2026), reused under the Open Government Licence v3.0.

ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.

Version history
  • v1.017/09/2026
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