Application process expanded for Making Tax Digital exemptions

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 temporary exemption from MTD for a range of other taxpayers, including those eligible for the following temporary exemptions. 

Temporary exemption until April 2027 

Potentially relevant to individuals who would otherwise need to join MTD from April 2026, but who expect in 2026/27 to:

• need to file non-residence supplementary (SA109) pages with their tax return, but did not file SA109 pages in 2024/25; 

• receive trust/estate income, claim averaging adjustments, or claim qualifying care relief; but whose 2024/25 tax returns did not include these items;  

or 

• be non-resident entertainers or sportspeople, whether or not their 2024/25 tax return was filed on that basis.  

Temporary exemption beyond April 2027

Potentially relevant to individuals who would otherwise need to join MTD from April 2026, but who expect in 2026/27 to:

• be employed as Minister of religion, or Lloyds underwriter; 

or

• be a recipient or transferor of either the Married Couple’s Allowance or the Blind Person’s Allowance;