Can I be exempt from Making Tax Digital because of my age?

You can apply to HMRC as digitally excluded from Making Tax Digital for Income Tax if your age, a health condition or disability stops you using a computer, tablet or smartphone to keep digital records or send them. Age on its own is not on HMRC's list of automatic exemptions.

The rules are on HMRC's page Find out if you can get an exemption from Making Tax Digital for Income Tax, last updated 28 May 2026. This article explains HMRC's published rules and is general information. We do not give tax advice.

The question matters to many landlords. The English Private Landlord Survey 2024 found that 64% of landlords in England are 55 or older.

What does digitally excluded mean?

HMRC says you are digitally excluded if "it's not reasonable for you to use compatible software to keep digital records, send quarterly updates or submit your tax return". It gives three examples:

1. Your age, health condition or disability stops you from using a computer, tablet or smartphone to keep digital records or submit them to HMRC.
2. You are a practising member of a religious society or order whose beliefs are incompatible with digital communications or digital records.
3. You cannot get internet access at home or at your business because of where you are, and you cannot get access at a suitable alternative place.

Who is exempt without applying?

HMRC's page lists groups that do not need to use Making Tax Digital for Income Tax. They include:

Check the HMRC page for the exact wording of each group before you rely on it.

How do I apply?

HMRC's application page, updated 17 August 2026, says you must call or write to HMRC using the contact details for Self Assessment general enquiries. Agents use the Agent Dedicated Line.

Have this ready:

1. Your National Insurance number, name and address.
2. Why you think you should be exempt, with any supporting information.
3. How you send your tax return now.
4. The reason you are digitally excluded.
5. Your agent's details, if you have one.
6. Any extra support you need from HMRC.

Someone can apply for you. They give their connection to you as well as your details. HMRC says it aims to respond within 28 calendar days.

What if I do not qualify?

You then have three routes:

• Use free software. HMRC's software page says free products are available for people with simple tax affairs, with some limits.
• Keep your spreadsheet. Bridging software can connect to it and send your updates.
• Ask an accountant or a trusted person to file for you. An agent can send your updates and tax return.

When should I apply?

Apply as soon as you know your start date, so that HMRC has time to answer before your first deadline. If your 2025 to 2026 return shows rent and self-employed income over £30,000, you start on 6 April 2027 and your first quarterly update is due by 7 August 2027.

What should I check before I apply?

1. Work out your qualifying income first. If it is £20,000 or less, HMRC lists you as exempt without an application.
2. Read HMRC's three examples of digital exclusion and decide which one fits you.
3. Gather any letters or details that support your reason, such as a description of your health condition or your broadband situation.
4. Decide whether you or someone acting for you will make the call or write the letter.
5. Keep a note of the date you applied and who you spoke to.

Next step

Answer six questions in the MTD check to see your likely start date and a checklist that includes the exemption route. If you want someone to file for you, one accountancy firm can call.