Making Tax Digital exemptions

Most sole traders and landlords above the threshold have to use Making Tax Digital. A few groups don't, or not yet.

Not required (yet)

• Income at or below the threshold for the relevant tax year (£50,000, then £30,000, then £20,000). Check with the MTD checker.
• Partnerships: they will have to use it in future, but no date has been set.
• Income that isn't qualifying income: for example only employment income, pensions or dividends.
• Income that has stopped: if all your self-employment and property income ceased before 6 April 2026, you won't need it.

Exemption for digital exclusion

You can be exempt if it is not reasonably practical for you to use digital tools, for example because of age, disability, location (no reliable internet) or religious reasons. Some people are exempt automatically; everyone else has to apply to HMRC. You can apply yourself, through an agent, or through a friend or family member you authorise.

HMRC offers two types of exemption:

• a temporary exemption, until at least April 2027,
• a digital exclusion exemption, which may be permanent depending on your circumstances.

If you need Making Tax Digital from April 2028, you can apply for an exemption from summer 2027. Exempt people still have to report their income in a normal Self Assessment tax return.

Can I sign up voluntarily?

Yes. If you are below the threshold you can still join, as long as you are registered for Self Assessment and have submitted a tax return in the last two years. Some people do this to get used to the software early.

Sources: GOV.UK: Apply for an exemption, GOV.UK: Check if you're eligible. Checked October 2026.