MTD ScopeSources & checks

What if using digital software is not reasonable for me?

Source basis: GOV.UK guidance. Check recorded 27 October 2026. Checks and limitations

General guidance. Independent tax-professional review is pending.

Short answer

You can apply to HMRC for a digital-exclusion exemption if using the required software is not reasonable in your circumstances. HMRC decides each application; this website cannot grant an exemption.

What HMRC considers

Reasons can include health or disability, age that prevents use, religious beliefs, or lack of suitable internet access. Extra cost, unfamiliarity with software, or previously filing on paper is not enough on its own.

Basis: Exemptions from MTD

Use the official application route

Read when and how to apply on GOV.UK, including the evidence and tax year required. If an exemption is granted, you still report income and gains through Self Assessment. A friend, family member or agent can help with the application.

Basis: Apply for an exemption

Why we wrote this

Public discussions helped us identify this question. Tax rules are based on GOV.UK; software claims use dated vendor pages and HMRC listings. Practical checklists and navigation tips are our suggestions, not official instructions or professional advice.

Sources

This page was last checked against these sources on 27 October 2026. It is general information, not tax advice. Report a mistake.

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