Document text
Letter to HMRC After Being Signed Up to Making Tax Digital for Income Tax
[YOUR FULL NAME]
[YOUR ADDRESS]
National Insurance number: [NI NUMBER]
Unique Taxpayer Reference (UTR): [UTR]
[PHONE] · [EMAIL]
Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom
[DATE]
Making Tax Digital for Income Tax — [exemption application / digitally excluded application]
Dear Sir or Madam,
Your letter dated [DATE OF HMRC LETTER] says that you have signed me up to Making Tax Digital for Income Tax for the 2026 to 2027 tax year. I do not think I need to use it, for the reason ticked below.
( ) All my self-employment and property income ceased before 6 April 2026. My [SELF-EMPLOYMENT AS … / UK PROPERTY / FOREIGN PROPERTY] income stopped on [DATE CEASED]. I have [UPDATED MY DETAILS IN MY HMRC ONLINE ACCOUNT ON (DATE) / NOT BEEN ABLE TO UPDATE MY ONLINE ACCOUNT]. I will submit my 2025 to 2026 tax return by 31 January 2027.
( ) I am digitally excluded. It is not reasonable for me to use compatible software to keep digital records, send quarterly updates or submit my tax return, because: [AGE / HEALTH CONDITION OR DISABILITY / RELIGIOUS BELIEFS — DESCRIBE / NO INTERNET ACCESS AT HOME OR BUSINESS BECAUSE OF LOCATION, AND NO SUITABLE ALTERNATIVE]. At present I submit my tax return by [HOW — INCLUDING WHO HELPS]. My agent: [NONE / NAME AND WHAT THEY DO]. Support I need from HMRC: [ADDITIONAL NEEDS].
( ) Another exemption applies. I reasonably expect my [2025 to 2026 / 2026 to 2027] tax return to include [SA109 RESIDENCE PAGES BECAUSE … / AVERAGING RELIEF / QUALIFYING CARE RELIEF / SA107 TRUST INCOME / MARRIED COUPLE'S ALLOWANCE / BLIND PERSON'S ALLOWANCE / SA102M AS A MINISTER OF RELIGION], which did not appear in my 2024 to 2025 return: [DETAILS].
( ) Your records about my income sources are wrong: [EXPLAIN — FOR EXAMPLE, SOURCE LISTED THAT I NEVER HAD].
Supporting information enclosed (copies): [LIST — FOR EXAMPLE, MEDICAL LETTER, PROOF OF CESSATION].
Please confirm in writing whether I am exempt and for how long. Until I hear from you I will [KEEP RECORDS AS I DO FOR SELF ASSESSMENT / CONTINUE TO USE THE SERVICE].
Yours faithfully,
____________________
[YOUR FULL NAME]
For me
[ ] Subject line used: "Making Tax Digital for Income Tax — exemption application" or "— digitally excluded application"
[ ] HMRC aims to reply within 28 calendar days; if refused, I can appeal in writing within 30 days of the decision letter
[ ] 2025 to 2026 tax return due by 31 January 2027 in every case
[ ] Copy kept, posted on [DATE]