Document text
Appeal Against Refusal of an Exemption from Making Tax Digital for Income Tax
[YOUR FULL NAME]
[YOUR ADDRESS]
National Insurance number: [NI NUMBER]
Unique Taxpayer Reference (UTR): [UTR]
[PHONE] · [EMAIL]
[ADDRESS GIVEN IN HMRC'S DECISION LETTER]
[DATE]
Making Tax Digital for Income Tax — [digitally excluded appeal / exemption appeal]
Your reference: [REFERENCE ON THE DECISION LETTER]
Dear Sir or Madam,
I appeal against your decision dated [DATE ON THE DECISION LETTER] refusing my application of [DATE OF MY APPLICATION] for an exemption from Making Tax Digital for Income Tax. This appeal is made under paragraph 16 of Schedule A1 to the Taxes Management Act 1970 and is sent within 30 days of your decision.
1. Your reason for refusing
Your letter says: "[QUOTE OR SUMMARISE HMRC'S REASON]".
2. My grounds of appeal
( ) It is not reasonably practicable for me to use electronic communications or to keep electronic records, because of [AGE / DISABILITY / HEALTH CONDITION / LOCATION]. In practice this means: [WHAT YOU CANNOT DO — FOR EXAMPLE, I CANNOT READ A SCREEN, USE A KEYBOARD, REMEMBER STEPS, OR GET A CONNECTION].
( ) I am a practising member of [RELIGIOUS SOCIETY OR ORDER], whose beliefs are incompatible with using electronic communications or keeping electronic records. I do not use a computer, tablet or smartphone for business or personal use.
( ) I cannot get internet access at my home or business at [ADDRESS] because of its location, and I cannot get access at a suitable alternative location: [DETAILS].
( ) Another exemption applies: [DETAILS].
My reason is not only that I filed on paper before, that software is unfamiliar, or that it would cost time or money. [ADD ANYTHING YOUR DECISION LETTER GOT WRONG OR LEFT OUT].
3. New information I ask you to consider
[LIST — FOR EXAMPLE, LETTER FROM DR (NAME) DATED (DATE); BROADBAND CHECKER RESULT FOR MY POSTCODE; STATEMENT FROM (NAME) WHO HELPS ME].
4. How I file now
I submit my tax return by [HOW], with help from [NAME / NOBODY]. My agent: [NONE / NAME AND WHAT THEY DO]. Support I need from HMRC: [ADDITIONAL NEEDS].
Please reconsider your decision and confirm in writing that I am exempt. Until then I will keep my records as I do for Self Assessment.
Yours faithfully,
____________________
[YOUR FULL NAME]
Enclosures (copies): [LIST]
For me
[ ] Decision letter dated [DATE]; last day to appeal [DATE + 30 DAYS]
[ ] Subject title used exactly as GOV.UK gives it
[ ] Posted on [DATE POSTED] with proof of posting
[ ] Need more time? Called or wrote to Self Assessment: general enquiries before the deadline