List of MTD exemptions
Which exemptions and deferrals exist for Making Tax Digital for Income Tax, and who may qualify.
How to apply for an exemption
How to apply to HMRC for an exemption from Making Tax Digital for Income Tax, and what evidence you may need.
Digital exclusion definition and application process
What digital exclusion means under Making Tax Digital for Income Tax, and how to apply if you cannot use digital tools.
Temporary MTD exemptions for 2026/27
Temporary exemptions and deferrals for the 2026/27 Making Tax Digital for Income Tax cohort, and how long they last.
Partnership rules and timeline
How Making Tax Digital for Income Tax applies to partnerships, and when partnership rules take effect.