Application process expanded for Making Tax Digital exemptions

Edit: April 2026: the article below has been updated following publication of The Income Tax (Digital Obligations) Regulations 2026. For more detail on exemptions, please see our guide to Making Tax Digital: exemption cases, when and how to apply.

In September 2025, HMRC opened the application process for digitally excluded taxpayers (and their authorised agents) to claim exemption from Making Tax Digital (MTD).  

HMRC’s MTD exemption application facility has now been expanded to accommodate applications for exemption from MTD for a range of other taxpayers. 

Temporary exemption until April 2027 

Potentially relevant to individuals who would otherwise need to join MTD from April 2026, but who either fell into one or more of the following groups according to their 2024/25 tax return, or expect to fall into one or more of these groups for either their 2025/26 or 2026/27 tax return:

• need to file non-residence supplementary (SA109) pages with their tax return; 

• receive trust/estate income;

• claim averaging adjustments;

• claim qualifying care relief;   

• be non-resident entertainers or sportspeople, but whose 2024/25 tax return did not report such income.  

Longer term exemptions

A range of other exemptions from MTD are available both for 2026/27 and beyond. Some exempt the taxpayer themselves, others only exempt a particular source of income. In some circumstances, exemption may be automatic, whilst in others an application to HMRC will be needed. Please see our guide to Making Tax Digital: exemption cases, when and how to apply for more detail.