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United KingdomGOV.UK

HMRC opens digital-exclusion applications for April 2027 MTD starters

Applications depend on the taxpayer’s circumstances; authorised agents must apply individually, and HMRC still expects Self Assessment reporting where an exemption is granted.

By Taxxa AI OyPublished 17 August 2026

Tax

People who need to use Making Tax Digital for Income Tax from 6 April 2027GOV can now apply for an exemption on digital-exclusion grounds.GOV HMRC’s application guidance replaces its earlier instruction to apply from summer 2026 onwards with confirmation that applications can be made now.GOV Applicants should apply before their own MTD start date.

The opening concerns when to apply, rather than a relaxation of the exemption test. The statutory digital-exclusion condition covers practising members of religious societies or orders whose beliefs are incompatible with electronic communications or records. It also covers anyone for whom using electronic communications or keeping electronic records is not reasonably practicable, including because of age, disability or location.

HMRC considers personal circumstances individually. Its guidance says a previous paper return, unfamiliarity with accounting software, few digital records, or extra time or cost is not enough on its own. Someone whose agent can keep digital records and submit them using compatible software should discuss that support with the agent, as a digital-exclusion application may be unnecessary.

The application should give the person’s National Insurance number, name and address, reasons for exemption and supporting information. For digital exclusion, explain how returns are currently submitted, what help is received, what an agent will do and any additional support needs. The 2026 regulations also require notice of when the person believes exclusion began and, if applicable, ended. Anyone seeking more than one exemption should explain all grounds in a single application.

An authorised agent must apply separately for each client on that client’s circumstances. A friend or family member needs the applicant’s authorisation: written authorisation must include the applicant’s signature, or the applicant must be present to authorise the representative verbally by phone. Applicants should call or write using Self Assessment: general enquiries; agents should use the Agent Dedicated Line: Self Assessment or PAYE for individuals. A digital-exclusion letter should carry the title “Making Tax Digital for Income Tax — digitally excluded application”.

HMRC aims to respond within 28 calendar days,GOV but says additional information may make this longer. Its decision letter explains whether an exemption is accepted, its type and duration, or how to appeal a refusal. The guidance allows an appeal up to 30 days after the date on the letter.GOV Appeals must be written and sent to the address in that letter. Requests for more time go through Self Assessment: general enquiries for individuals and family representatives, or the Agent Dedicated Line for agents.

Applicants must continue normal Self Assessment record-keeping. Those already using MTD whose circumstances change should continue using it while awaiting HMRC’s response. An exemption from MTD does not remove the requirement to report income and gains in a Self Assessment return.GOV For people due to start on 6 April 2028, the application guidance still points to summer 2027 onwards.GOV

The legal basis is Taxes Management Act 1970, Schedule A1 paragraph 14, and the Income Tax (Digital Obligations) Regulations 2026, regulations 18–20.

If you are due to start MTD for Income Tax on 6 April 2027 and believe you are digitally excluded, apply to HMRC now with your reasons, relevant dates and supporting details.

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