Exemptions & Deferrals
Find out if you qualify for an exemption or deferral from MTD.
Not everyone must join MTD from day one. This section explains permanent exemptions, digital exclusion applications, temporary deferrals (including SA109 filers), and partnership rules so you can confirm your status before investing in software.
Ready to comply with MTD?
Abridge makes it easy to submit your spreadsheet to HMRC.