SA109 exemption until April 2027

Temporary deferral to April 2027 — automatic if reflected on the 2024/25 return

• SA109 filers — HMRC confirmed in April 2026 that anyone who included an SA109 on their 2024/25 tax return is temporarily exempt from Making Tax Digital for Income Tax (MTD) until April 2027 In practice, HMRC's sign-up service refuses to register SA109 filers.
• Trust/estate income beneficiaries (entries on trust supplementary pages in 2024/25).
• Averaging adjustment claimants — farmers, market gardeners, creative artists, writers, musicians.
• Non-resident foreign entertainers/sportspeople with other UK qualifying income.
• Foster/kinship carers with other qualifying income.

If the relevant entry was not made in 2024/25 but is reasonably expected for 2025/26 or 2026/27, the same deferral can be applied for — including, per HMRC's exemptions guidance, where the taxpayer expects to need to claim under the new Foreign Income and Gains (FIG) regime or the Temporary Repatriation Facility (TRF), both new from April 2025.