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

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Document information
ByHM Revenue & Customsjade_quill_5bcb69

Check if you can get an exemption from Making Tax Digital for Income Tax and how it applies.

Adapted edition

Tax compliance
Document type
Reference Guide
Format
DOCX
Pages
6
Language
English
Version
1.0
Updated
2026-09-16
Category
Governance & assurance
Licence
Open Government Licence v3.0
Description

Check if you can get an exemption from Making Tax Digital for Income Tax and how it applies. Consult the original guidance for current legal and operational details.

Contents
  • Who is exempt from Making Tax Digital for Income Tax
  • Types of exemptions
  • Automatic exemptions
  • Partnerships
  • Permanent exemptions unless your circumstances change
  • If your qualifying income is £20,000 or less
  • If you do not have a National Insurance number
  • Role-based exemptions
  • Other exemptions
  • Automatic exemptions that last until April 2027
  • Automatic exemptions that last beyond April 2027
  • Exemptions you need to apply for
  • Digitally excluded exemption
  • If you're exempt from using Making Tax Digital compatible software for VAT returns
  • If your VAT exemption is due to insolvency
  • Exemptions that last until April 2027
Source and licence
Find out if you can get an exemption from Making Tax Digital for Income Tax

HM Revenue & Customs

Original source OGL-UK-3.0

AttributionHM Revenue & Customs, ‘Find out if you can get an exemption from Making Tax Digital for Income Tax’ (updated 28 May 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
  • v1.016/09/2026
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