How do I get a digitally excluded exemption from MTD?

Checked against GOV.UK on 14 August 2026

Digital exclusion is the main exemption people have to ask for. HMRC defines it around what is reasonable for you to do, not around whether you own a device.

What digitally excluded means

Being digitally excluded from Making Tax Digital for Income Tax means it is not reasonable for you to use compatible software to keep digital records, send quarterly updates or submit your tax return.

HMRC gives reasons this may apply, including your age, a health condition or a disability that stops you using compatible software.

How the application works

This is one of the exemptions you must apply for, and HMRC asks you to provide additional information with your application explaining why you are exempt. Applications are considered on your circumstances; an exemption is not granted simply because you would prefer paper.

While you wait, and afterwards

• If you are exempt you do not use MTD, but you must continue to report income and gains in a Self Assessment tax return as normal.
• Exemptions can be permanent unless your circumstances change, or temporary.
• If you become exempt during the 2026 to 2027 tax year you return to the current late payment and late submission penalties for Self Assessment.
• If you become exempt in the 2027 to 2028 tax year you stay under the new penalties — from April 2027 those apply to everyone who submits a personal Self Assessment tax return.

Apply through HMRC directly. We do not take applications, submit them for you, or charge for anything HMRC provides free. General information about UK tax rules, not tax advice. Your own circumstances and HMRC's official guidance govern your position. If you are unsure, speak to an accountant or contact HMRC.

All the other exemptions →

Sources

• Find out if you can get an exemption from Making Tax Digital for Income Tax (HMRC guidance)
• Apply for an exemption from Making Tax Digital for Income Tax if you are digitally excluded (HMRC guidance)
• Penalties for Making Tax Digital for Income Tax (HMRC guidance)

General information about UK tax rules, not tax advice. Your own circumstances and HMRC's official guidance govern your position. If you are unsure, speak to an accountant or contact HMRC. Tax rules change — if this page is more than a few months old, check the GOV.UK pages linked above. Found an error? Email hello@getaxionlabs.com and we will correct it.

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