{"id":7412,"date":"2025-10-06T04:11:35","date_gmt":"2025-10-06T03:11:35","guid":{"rendered":"https:\/\/cloud9accountingteam.co.uk\/?p=7412"},"modified":"2025-10-06T04:11:35","modified_gmt":"2025-10-06T03:11:35","slug":"exemptions-from-making-tax-digital-for-income-taxexemptions-from-making-tax-digital-for-income-tax","status":"publish","type":"post","link":"https:\/\/cloud9accountingteam.co.uk\/sk\/exemptions-from-making-tax-digital-for-income-taxexemptions-from-making-tax-digital-for-income-tax\/","title":{"rendered":"Exemptions from Making Tax Digital for Income Tax"},"content":{"rendered":"<h1><\/h1>\n<p>As HMRC moves forward with <strong>Making Tax Digital for Income Tax Self Assessment (MTD for ITSA)<\/strong>, not everyone will be required to join the digital system. HMRC has set out several exemptions to ensure fairness and accessibility for individuals and businesses who may not be able to comply.<\/p>\n<p>Here\u2019s a breakdown of who may qualify for exemption:<\/p>\n<h3>Who Is Exempt?<\/h3>\n<ul>\n<li><strong>Low-income individuals<\/strong> \u2013 Those with qualifying income of <strong>\u00a320,000 or less<\/strong>.<\/li>\n<li><strong>Digitally excluded individuals<\/strong> \u2013 Where age, health, disability, religious beliefs, or lack of internet access make digital compliance impossible.<\/li>\n<li><strong>Trustees<\/strong> \u2013 Including charitable trustees and trustees of non-registered pension schemes.<\/li>\n<li><strong>Those without a National Insurance number<\/strong> \u2013 For tax years where no NI number is held by 31 January before the start of that tax year.<\/li>\n<li><strong>Personal representatives<\/strong> \u2013 Completing returns for someone who has died.<\/li>\n<li><strong>Lloyd\u2019s members<\/strong> \u2013 In relation to underwriting businesses.<\/li>\n<li><strong>Non-resident companies<\/strong>.<\/li>\n<\/ul>\n<h3>What Counts as Digital Exclusion?<\/h3>\n<p>You may apply for an exemption if:<\/p>\n<ul>\n<li>Your age, disability, or health condition prevents you from using a computer, tablet, or smartphone.<\/li>\n<li>You are part of a religious order whose beliefs prevent the use of digital tools.<\/li>\n<li>You cannot access the internet due to your location and have no alternative access available.<\/li>\n<\/ul>\n<p>HMRC will assess exemption requests case by case. However, note that the following <strong>do not qualify as reasons for exemption<\/strong>:<\/p>\n<ul>\n<li>Preferring paper returns.<\/li>\n<li>Lack of familiarity with accountancy software.<\/li>\n<li>Having only a small number of records.<\/li>\n<li>The time or cost of signing up to MTD for ITSA.<\/li>\n<\/ul>\n<h3>VAT Exemptions Carrying Over<\/h3>\n<p>If HMRC has already granted you an exemption from Making Tax Digital for VAT because you\u2019re digitally excluded, you may also qualify for exemption from MTD for Income Tax. However, you must confirm your circumstances have not changed.<\/p>\n<p>If your exemption was due to insolvency, it does <strong>not<\/strong> apply to MTD for Income Tax.<\/p>\n<h3>What To Do If You Think You\u2019re Exempt<\/h3>\n<ul>\n<li><strong>Contact HMRC<\/strong> through Self Assessment: general enquiries (by phone or in writing).<\/li>\n<li>Be ready to provide your <strong>National Insurance number<\/strong>, VAT registration number (if applicable), and the reason for exemption.<\/li>\n<\/ul>\n<hr \/>\n<p>\u2705 At <strong>Cloud 9 Accounting Services<\/strong>, we help individuals and businesses navigate HMRC rules, ensuring you know if you qualify for exemptions or need to prepare for digital compliance.<\/p>\n<article id=\"post-7400\" class=\"post-7400 post type-post status-publish format-standard post-password-protected has-post-thumbnail hentry category-uncategorized ast-article-single\">\n<div class=\"ast-post-format- single-layout-1\">\n<div class=\"entry-content clear\">\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For<\/strong>\u00a0<strong>Answer on your Question \u2013\u00a0<\/strong>submit your question and we respond asap:\u00a0<a href=\"https:\/\/martinasujova-8e23e.gr8.com\/\" target=\"_blank\" rel=\"noopener\">One Off\u00a0 Question<\/a><\/h6>\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Leads, Tax articles Copywriting \u2013<\/strong>\u00a0those who do not need accountant but need some leads, tax articles for their website\/marketing \u2013 join here and get your unique tax content (copy and paste, ask for sample today):\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club\u00a0<\/a><\/h6>\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Self Employed<\/strong>\u00a0who don\u2019t have accountant \u2013 get regular advice:\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club<\/a><\/h6>\n<\/div>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>As HMRC moves forward with Making Tax Digital for Income Tax Self Assessment (MTD for ITSA), not everyone will be required to join the digital system. HMRC has set out several exemptions to ensure fairness and accessibility for individuals and businesses who may not be able to comply. Here\u2019s a breakdown of who may qualify [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7413,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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