Temporary MTD exemptions for 2026/27
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Certain taxpayers are automatically deferred until at least April 2027 based on entries made on their 2024/25 tax return.
- SA109 filers: Anyone who filed an SA109 (Residence, remittance basis etc.) in 2024/25 is automatically deferred. HMRC's sign-up service will actively refuse to register SA109 filers.
- Trust/estate income beneficiaries: If you had entries on the trust supplementary pages.
- Averaging adjustment claimants: Farmers, market gardeners, creative artists, writers, and musicians.
New Foreign Income Rules
If you expect to claim under the new Foreign Income and Gains (FIG) regime or the Temporary Repatriation Facility (TRF) from April 2025, you can apply for the same deferral.
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