Exemptions and exclusions
Being over a threshold does not automatically mean you are in. Some people are outside these rules entirely, and some can ask to be.
Do not act on this page alone. Exemptions turn on details of your circumstances that a web page cannot see. Use it to work out whether it is worth reading the GOV.UK guidance in full or asking an accountant — not as confirmation that you are exempt.
Automatically exempt
Some people do not have to do anything to be outside the rules:
- You do not have a National Insurance number before the start of the tax year.
- Your qualifying income is £20,000 or less (no threshold below £20,000 has been announced).
- You are a trust submitting an SA900, including charitable trusts and trusts of non-registered pension schemes.
- You act as the personal representative of someone who has died.
- You file the SA103L supplementary page as a Lloyd’s member, in relation to your underwriting business.
- You are a non-resident company submitting an SA700.
Not in scope yet
- Partnerships do not currently need to use Making Tax Digital for Income Tax.
Note the difference between an exemption and a deferral. "Not currently" is HMRC's wording for partnerships, and it is not a promise about the future.
Exemptions you have to apply for
- You are digitally excluded — you cannot reasonably use compatible software because of age, disability, location, lack of internet access, or religious belief.
This is the digital exclusion route. It is not a matter of preferring paper, and it is not granted by default — you apply, and HMRC decides. GOV.UK also sets out temporary exemptions linked to particular claims and reliefs made on your return, which are worth checking if your tax affairs include trusts, estates, averaging relief, qualifying care relief, or a residence or remittance basis claim.
Read the full GOV.UK exemptions guidance
If you are not exempt
Then it comes back to the two tests: the right kind of income, and enough of it. Work through those here, or use the checker.
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Common questions
Who is exempt from Making Tax Digital for Income Tax?
Some people are automatically exempt, including anyone without a National Insurance number before the start of the tax year, trusts submitting an SA900, personal representatives of someone who has died, Lloyd’s members in relation to their underwriting business, and non-resident companies submitting an SA700. Others can apply for an exemption on the grounds of being digitally excluded.
Do partnerships have to use Making Tax Digital?
GOV.UK states that partnerships do not currently need to use Making Tax Digital for Income Tax.
What does digitally excluded mean?
It covers people who cannot reasonably use compatible software because of age, disability, location — for example no reliable internet access — or religious belief. You have to apply to HMRC for this exemption; it is not automatic.
Am I exempt if my income is under £20,000?
No start date has been announced for qualifying income of £20,000 or less, so you are not currently within scope. That is a function of the thresholds rather than a permanent exemption, and it could change.
How do I apply for an exemption?
Apply to HMRC using the process on the GOV.UK exemptions guidance. Do not assume an exemption applies to you until HMRC has confirmed it.
Where this comes from
Everything on this page traces to GOV.UK. Last checked 2026-08-11. If GOV.UK says something different, GOV.UK is right and we are wrong — please tell us.
Checked against GOV.UK on 2026-08-11. See every source we used.