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You will be able to apply for an exemption from using Making Tax Digital for Income Tax when the application process opens.

If you consider that you are digitally excluded, you can apply if:

• it鈥檚 not practical for you to use software to keep digital records or submit them 鈥� this may be due to your age, disability, location or another reason
• you are a practising member of a religious society (or order) whose beliefs are incompatible with using electronic communications or keeping electronic records

You鈥檒l need to explain how these reasons apply to your own circumstances.

If HMRC has already confirmed you鈥檙e exempt from Making Tax Digital for VAT for one of these reasons, then you鈥檒l not need to apply for an exemption for Making Tax Digital for Income Tax.

We鈥檒l consider the information you send us and we鈥檒l either tell you:

• that you鈥檙e exempt (we鈥檒l let you know what you need to do next)
• why you鈥檙e not exempt and how you can appeal

If you鈥檙e not exempt you鈥檒l need to sign up for Making Tax Digital for Income Tax.

If the reason for your exemption no longer applies you must tell HMRC within 3 months.

We鈥檒l tell you how to apply for an exemption at a later date when the application process opens.

Who is automatically exempt聽

You鈥檙e automatically exempt and cannot sign up for Making Tax Digital if you are a:鈥�

• trustee, including a charitable trustee or a trustee of non-registered pension schemes鈥�
• person that does not have a National Insurance number 鈥� this only applies for a tax year where you do not have a National Insurance number on 31 January before the start of that tax year鈥�
• personal representative of someone who has died鈥�
• Lloyd鈥檚 member, in relation to your underwriting business鈥�
• non-resident company鈥�

If you are automatically exempt, you will not need to apply for an exemption.