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Digital exclusion guide • Based on HMRC guidance

Wondering if you are exempt from Making Tax Digital? Check your status.

ONLY£15A MONTH

Not sure where you stand with MTD? Use our free, 60-second assessment to explore possible digital exclusion grounds—and see what you can do next.

Start free assessment Read HMRC exemption rules
  • Free interactive assessment
  • Official guidance linked throughout
  • No answers saved

Understand the criteria

Four circumstances HMRC considers for digital exclusion

HMRC looks at whether digital record keeping is reasonably practicable for you. Software unfamiliarity, extra time or cost alone are not enough.

Health

Disability or health conditions

Physical or mental health barriers can make digital record keeping impracticable.

Age

Age and digital capability

What matters is how age affects your ability to use digital tools, rather than a fixed age limit.

Location

Internet access

Consider access at home, your business and a suitable alternative location.

Beliefs

Religious beliefs

Practising members of religious societies or orders with incompatible beliefs may qualify where they do not use digital devices personally or for business.

Other circumstances can also matter. Read HMRC’s digital exclusion criteria.

The role of human support

Having help does not automatically decide your application.

An accountant, friend or family member can apply on your behalf with authorisation. HMRC still considers your personal circumstances.

Talk about what help is available

An agent may be able to manage MTD for you. Explain what support you receive when applying.

Read HMRC’s application guidance

About 60 seconds · No signup needed

Free MTD exemption assessment

0 of 5 answered

This checks possible digital exclusion grounds for Income Tax. Only HMRC can decide an application. Your answers stay on this page and are not saved or sent.

1. Does a disability or health condition prevent you from using digital devices for your tax records?

This can include physical or mental health barriers.

2. Does your age prevent you from using digital devices for your tax records?

Consider your own ability to use the technology, rather than age alone.

3. Does your location prevent internet access at home, at work, and at a suitable alternative location?

Consider both broadband and mobile internet.

4. Are you a practising member of a religious society or order whose beliefs are incompatible with digital records?

Answer yes if you also do not use computers, tablets or smartphones personally or for business.

5. Does an accountant, bookkeeper, friend or family member help with your records or online filing?

Having help does not automatically rule out an exemption.

Guidance checked 9 September 2026. HMRC eligibility guidance · How to apply. This checker covers digital exclusion, not income thresholds or every exemption.

Help that fits the way you work

How to stay compliant without software headaches

If you need to use MTD, simple software can help you organise your records and quarterly updates.

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A clear next step

Stop stressing over MTD exemptions

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