Making Tax Digital exemptions: who's eligible and how to apply
Phase | Start date | Qualifying income threshold |
|---|---|---|
Phase 1 | 6 April 2026 | Over £50,000 |
Phase 2 | April 2027 | Over £30,000 |
Phase 3 | April 2028 | Over £20,000 |
Valid reasons for HMRC | Invalid reasons (Will be rejected) |
|---|---|
✅ Health/age eg, physical or mental conditions that prevent computer use | ❌ Preference eg, you just prefer paper or don't like software |
✅ Religion eg, beliefs that forbid the use of digital technology | ❌ Cost eg, the software is too expensive or takes too much time |
✅ Location eg, no internet access at home or a suitable alternative | ❌ Volume eg, you only have a few receipts to log |
Applying for yourself | Applying for someone else |
|---|---|
Your National Insurance (NI) number | Their NI number, name, and address |
Your name and address | Your connection to the applicant (eg, agent) |
A detailed explanation of why you should be exempt | A detailed explanation of why the applicant should be exempt |