Document text
Making Tax Digital for Income Tax — Exemption Application (Start Date 6 April 2027)
[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 — [digitally excluded application / exemption application]
Dear Sir or Madam,
My qualifying income for the 2025 to 2026 tax year is over £30,000, so I expect to need Making Tax Digital for Income Tax from 6 April 2027. I am applying for an exemption before that date, for the reasons below.
1. My qualifying income for 2025 to 2026 (before expenses)
Source Turnover before expenses
Self-employment: [TRADE] £[AMOUNT]
UK property: [ADDRESS, MY SHARE IF JOINTLY OWNED] £[AMOUNT]
Foreign property: [COUNTRY OR "NONE"] £[AMOUNT]
Total qualifying income £[TOTAL]
Not included, because it does not count: [WAGES / PENSION / DIVIDENDS / PARTNERSHIP SHARE / NONE].
2. Why I am applying
( ) 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 — PRACTISING MEMBER OF (SOCIETY OR ORDER), I DO NOT USE A COMPUTER, TABLET OR SMARTPHONE / NO INTERNET ACCESS AT HOME OR BUSINESS BECAUSE OF LOCATION AND NO SUITABLE ALTERNATIVE]. Details: [DESCRIBE].
( ) Another exemption applies. I reasonably expect my [2025 to 2026 / 2026 to 2027] tax return to include [MARRIED COUPLE'S ALLOWANCE / BLIND PERSON'S ALLOWANCE / SA102M AS A MINISTER OF RELIGION]: [DETAILS].
3. How I file now
I submit my tax return [ON PAPER / BY PHONE WITH HELP / THROUGH (NAME AND RELATIONSHIP), WHO …]. My agent: [NONE / NAME — WHAT THEY DO]. Support I need from HMRC: [ADDITIONAL NEEDS, FOR EXAMPLE LARGE PRINT OR PHONE CALLS ONLY].
Supporting information enclosed (copies): [LIST — FOR EXAMPLE, LETTER FROM GP, PROOF OF NO BROADBAND AVAILABILITY].
( ) This application is made on my behalf by [NAME, ADDRESS, RELATIONSHIP]. I authorise them to deal with HMRC about it. Signature of applicant: ____________________
Please confirm in writing whether I am exempt and for how long. I will keep records as I do now for Self Assessment until I hear from you.
Yours faithfully,
____________________
[YOUR FULL NAME]
For me
[ ] Subject title on the letter: "Making Tax Digital for Income Tax — digitally excluded application" or "— exemption application"
[ ] Posted on [DATE POSTED]; HMRC aims to reply within 28 calendar days
[ ] If refused: appeal in writing within 30 days of the date on the decision letter
[ ] 2025 to 2026 return still due online by 31 January 2027