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All VAT registered businesses should now be signed up for Making Tax Digital for VAT unless you鈥檙e exempt or have applied for exemption.

Check if you鈥檙e already exempt

You鈥檙e exempt from Making Tax Digital for VAT, and do not need to apply if:

• you or your business are subject to an insolvency procedure
• you鈥檝e cancelled your VAT registration but still need to send your final return

Read more information on how you should send your VAT Returns when exempt from Making Tax Digital.

Check if you can apply for an exemption

You can apply if it鈥檚 not reasonable or practical for you to use computers, software or the internet to follow the rules for Making Tax Digital for VAT.

This could be because:

• of your age, health condition, disability or where you live
• you object to using computers on religious grounds
• you do not have access to the internet

There may be other reasons you cannot follow the rules for Making Tax Digital. HMRC will still consider your application.

Applying for an exemption

To apply, you must call or write to HMRC. You鈥檒l need:

• your VAT registration number
• your business name and address
• details of how you currently send your return
• the reason you think you鈥檙e exempt from Making Tax Digital
• authorisation from the business (if you鈥檙e applying on someone鈥檚 behalf)

You should continue to send your returns as you usually do, until you receive a letter with HMRC鈥檚 decision. If we agree you鈥檙e exempt from Making Tax Digital, the letter will explain how you should send your VAT Returns.