{"id":42469,"date":"2025-10-07T15:07:07","date_gmt":"2025-10-07T15:07:07","guid":{"rendered":"https:\/\/www.simplybusiness.co.uk\/?post_type=knowledge&#038;p=42469"},"modified":"2025-10-14T14:15:17","modified_gmt":"2025-10-14T14:15:17","slug":"making-tax-digital-exemptions","status":"publish","type":"knowledge","link":"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/making-tax-digital-exemptions\/","title":{"rendered":"New tax rules \u2013 applications open for Making Tax Digital exemptions"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">HMRC has opened applications for small businesses to apply for an exemption from new Making Tax Digital rules coming in April.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Making Tax Digital (MTD) for income tax is being rolled out for sole traders and small businesses with qualifying annual turnover of \u00a350,000 or more. But did you know that you might be able to apply for an exemption?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are reasons why you won\u2019t have to follow Making Tax Digital rules, including if your annual income is lower than \u00a320,000. However if your income meets the minimum threshold, you still might be able to apply for a digital exemption. Keep reading to find out how.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Read more:<\/strong> <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/self-assessment\/making-tax-digital-for-income-tax\/\" data-type=\"knowledge\" data-id=\"38240\">What is Making Tax Digital for income tax?<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-making-tax-digital-exemptions-and-how-to-apply\">Making tax digital exemptions \u2013 and how to apply<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are exemptions that can mean you\u2019re \u201cdigitally excluded\u201d from using MTD software. HMRC defines this as when \u201cit\u2019s not reasonable for you to use compatible software to keep digital records or submit them to HMRC.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Digital exemptions may apply if you:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">don\u2019t use computers for religious reasons&nbsp;<\/li>\n\n\n\n<li class=\"wp-block-list-item\">live in an area that doesn\u2019t have access to broadband&nbsp;<\/li>\n\n\n\n<li class=\"wp-block-list-item\">can\u2019t comply because of your age, disability, or location&nbsp;<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<p class=\"wp-block-paragraph\">Apply now for exemptions from 6 April 2026. HMRC will review your application and aim to&nbsp;process it within 28 days.&nbsp;<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">For Making Tax Digital starting in April 2027, applications open from summer 2026.&nbsp;Those due to sign up from April 2028 should apply for an exemption by summer 2027.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-apply-for-a-digital-exemption-nbsp\">Apply for a digital exemption&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You can apply for an exemption yourself by phoning or writing to HMRC. Remember to include as much information as possible in your application.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>By phone<\/strong><\/td><td><strong>By letter<\/strong><\/td><\/tr><tr><td>Call HMRC from the UK: 0300 200 3310&nbsp;<br>Opening times: Monday to Friday, 8am to 6pm. Closed <a href=\"https:\/\/www.gov.uk\/bank-holidays\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">bank holidays<\/a>.<br><\/td><td>Write to HMRC:&nbsp;<br>Self Assessment<br>HM Revenue and Customs<br>BX9 1AS<br>United Kingdom&nbsp;<br><br>Make sure you include this title on your letter if you\u2019re writing to HMRC: \u201cMaking Tax Digital for Income Tax \u2014 digitally excluded application\u2019<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>To apply for a MTD exemption, you\u2019ll need:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">information about any additional needs so HMRC can offer the right support<\/li>\n\n\n\n<li class=\"wp-block-list-item\">your National Insurance number, name, and address<\/li>\n\n\n\n<li class=\"wp-block-list-item\">details of how you currently file your tax return (and whether anyone helps you)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">the reason you think you should be digitally excluded, with supporting evidence if you can<\/li>\n\n\n\n<li class=\"wp-block-list-item\">details of any agent or accountant you use<\/li>\n<\/ul>\n\n\n\n<div id=\"nba-body-001\">\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-other-making-tax-digital-exemptions-applied-automatically-nbsp-nbsp\">Other Making Tax Digital exemptions \u2013 applied automatically&nbsp;&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are some reasons why you might be automatically excluded from Making Tax Digital. If this is the case then you don\u2019t have to apply for an exemption.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Automatic exemptions include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">trustees<\/li>\n\n\n\n<li class=\"wp-block-list-item\">those without a National Insurance number on 31 January before the start of the tax year<\/li>\n\n\n\n<li class=\"wp-block-list-item\">tax returns being completed on behalf of someone who\u2019s died<\/li>\n\n\n\n<li class=\"wp-block-list-item\">members of Lloyd\u2019s for underwriting businesses<\/li>\n\n\n\n<li class=\"wp-block-list-item\">non-resident companies<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Making Tax Digital for new businesses<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019ve only just <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/self-assessment\/registering-for-self-assessment\/\" data-type=\"knowledge\" data-id=\"35509\">registered for Self Assessment<\/a>, you\u2019ll need to file your first tax return for the 2024-25 tax year before midnight on 31 January 2026.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If HMRC sees your annual turnover meets or exceeds the threshold for Making Tax Digital, then you\u2019ll be notified to start quarterly reporting using approved digital software from April 2026.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<p class=\"wp-block-paragraph\">The first quarterly updates, for the quarter 6 April to 5 July 2026, will be due on 7 August 2026. The first final declaration for the tax year 2026-27, will be due on 31 January 2028.&nbsp;<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What this means for small businesses<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For many small businesses, the Self Assessment deadline in January 2026 will be the last time they file annual tax returns before Making Tax Digital is rolled out in April. You\u2019ll have a choice whether to provide quarterly updates based on calendar quarters or tax year quarters.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s worth noting that you&#8217;ll also need to file your Self Assessment tax return in January 2027 for the 2025-26 tax year \u2013 as well as the quarterly filing for 2026-27 through Making Tax Digital. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Use this government tool to <a href=\"https:\/\/www.tax.service.gov.uk\/guidance\/check-if-you-need-to-use-making-tax-digital-for-income-tax\/start\/about-this-guidance\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">check if you\u2019ll need to use Making Tax Digital<\/a> from April 2026.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But if your application to be exempt from Making Tax Digital is successful then you won\u2019t need to use approved software and can continue to file annually using the Self Assessment process.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keep an eye on the Knowledge centre and <a href=\"https:\/\/www.simplybusiness.co.uk\/about-us\/newsletter-signup\/\">sign up to our newsletter<\/a> to get the latest Making Tax Digital news and reminders about key dates.&nbsp;<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-more-tax-news-for-small-businesses\">More tax news for small businesses<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/hmrc-transformation-roadmap\/\" data-type=\"knowledge\" data-id=\"40002\">HMRC transformation roadmap<\/a>&nbsp;<\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-structure\/companies-house-business-identity-verification\/\" data-type=\"knowledge\" data-id=\"34820\">Companies House verification launch \u2013 are you ready?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/best-small-business-accounting-software-uk\/\" data-type=\"knowledge\" data-id=\"1262\">Best self-employed accounting software<\/a> <\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"https:\/\/www.simplybusiness.co.uk\/business-insurance\/faq\/what-type-of-business-insurance-do-i-need\/\">What type of business insurance do I need?<\/a>&nbsp;<\/li>\n<\/ul>\n\n\n\n<div id=\"nba-upsell-001\" class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-94e519ba wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--80);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--80);padding-left:var(--wp--preset--spacing--40)\">\n<h3 class=\"wp-block-heading has-text-align-center\">Ready to set up your cover?<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">As one of the UK&#8217;s biggest <a href=\"\/business-insurance\/\" data-type=\"page\" data-id=\"5152\">business insurance<\/a> providers, we specialise in <a href=\"\/business-insurance\/public-liability-insurance\/\">public liability insurance<\/a> and protect more trades than anybody else. Why not take a look now and build a quick, tailored quote?<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/quote.simplybusiness.co.uk\/business\">Start your quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"nba-body-end\">\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>New tax rules are coming in April 2026. Check if you can apply for an exemption. <\/p>\n","protected":false},"author":42,"featured_media":42471,"comment_status":"open","ping_status":"closed","template":"","meta":{"sb_hreflang":"","sb_hreflang_url":"","disable_breadcrumbs":false,"sb_breadcrumbs":[],"sb_reviewed_by":"","sb_review_date":"","sb_enable_content_gating":false,"footnotes":""},"categories":[344,348,110],"hidden-category":[],"coauthors":[25],"class_list":["post-42469","knowledge","type-knowledge","status-publish","has-post-thumbnail","hentry","category-business-tax","category-self-assessment","category-business-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>New tax rules \u2013 apply now for Making Tax Digital exemptions<\/title>\n<meta name=\"description\" content=\"HMRC\u2019s new tax rules are coming in April 2026. Find out about Making Tax Digital exemptions and if you&#039;re eligible to apply for one.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/making-tax-digital-exemptions\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New tax rules \u2013 apply now for Making Tax Digital exemptions\" \/>\n<meta property=\"og:description\" content=\"New tax rules are coming in April 2026. Check if you can apply for an exemption.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/making-tax-digital-exemptions\/\" \/>\n<meta property=\"og:site_name\" content=\"Simply Business UK\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/simplybusiness\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-14T14:15:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2025\/10\/making-tax-digital-exemptions.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"815\" \/>\n\t<meta property=\"og:image:height\" content=\"544\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"New tax rules \u2013 applications open for Making Tax Digital exemptions\" \/>\n<meta name=\"twitter:site\" content=\"@simplybusiness\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Catriona Fuller\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/making-tax-digital-exemptions\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/making-tax-digital-exemptions\/\"},\"author\":{\"@type\":\"Person\",\"name\":\"Catriona Fuller\",\"description\":\"Catriona Fuller is a content and marketing professional with 12 years\u2019 experience across the financial services, higher education, and insurance sectors. 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