Yes, some people can, but HMRC sets the bar high. You can ask for an exemption if it isn't reasonable for you to use software to keep digital records, send quarterly updates or do your tax return. In practice that comes down to age, a health condition or disability, living somewhere without proper internet, or religious beliefs. Not liking computers doesn't count. We'd rather tell you that now than after you've waited a month for a letter.

Check you're actually in MTD first

You only need an exemption if MTD applies to you. It does when your qualifying income goes over the line. That's your gross self-employment turnover plus any gross rent, before expenses. Wages, pensions and dividends don't count.

  • Over £50,000 in 2024/25: in from 6 April 2026
  • Over £30,000 in 2025/26: in from 6 April 2027
  • Over £20,000 in 2026/27: in from 6 April 2028

Some people are exempt automatically and don't apply for anything, for example if you didn't have a National Insurance number before the tax year started. The full list is on gov.uk. Our Making Tax Digital page has the dates in one place.

Who counts as digitally excluded?

HMRC looks at you as a person, not at the kind of work you do. These are the grounds it lists:

  • Your age, health or a disability stops you using a computer, tablet or smartphone to keep records or send them to HMRC
  • You live somewhere with no internet at home or work, and there's nowhere sensible to get online
  • You're a practising member of a religious society whose beliefs rule out digital communication, and you don't use a computer, tablet or smartphone for anything, business or personal

That last one is narrow. If you've got a phone with WhatsApp on it, you're outside it.

Now the honest bit. HMRC says it won't accept an application just because you've always filed on paper, or you don't know the software, or you've only got a handful of receipts a year. It also won't accept that MTD costs you time or money. If you're a courier who runs the whole day off the Amazon Flex app, "I can't use technology" is going to be a hard sell.

How to apply

Do it before your MTD start date. If you're coming in at £30,000, that means before 6 April 2027.

  • Phone HMRC Self Assessment on 0300 200 3310, Monday to Friday, 8am to 6pm
  • Or write to Self Assessment, HM Revenue and Customs, BX9 1AS

Give them your name, address and National Insurance number. Explain why using software isn't reasonable for you, in your own words and with real detail. Say how you do your tax return now, and whether you have an accountant and what they do for you. HMRC asks about that because it's part of the decision. A friend or family member can apply for you if you've given them authority, and so can your accountant.

HMRC aims to reply by letter within 28 days. It takes longer if they have to come back to you for more information, so put everything in the first time. Until you've got a yes, you're expected to follow the MTD rules. If it's a no, the letter tells you how to appeal, and you've got 30 days from the date on it.

If you don't qualify, you still don't have to touch the software

MTD needs your records kept digitally. It doesn't say you have to be the one keeping them. An accountant can do the records and send every update for you.

That's how we work with people who'd rather stay away from apps. You keep doing what you do now, a photo of the fuel receipt on WhatsApp and the bank statement forwarded at the end of the month. We put it into the software and send the updates on time. Have a look at our bookkeeping and pricing, or get in touch and Alex or Anca will tell you honestly whether an exemption is worth applying for in your case.

Sources: HMRC, Apply for an exemption from Making Tax Digital for Income Tax if you are digitally excluded, Find out if you can get an exemption from Making Tax Digital for Income Tax, Find out if and when you need to use Making Tax Digital for Income Tax, Work out your qualifying income for Making Tax Digital for Income Tax and Self Assessment: general enquiries. Correct as at October 2026.