Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of HMRC’s procedures for granting exemptions from Making Tax Digital for taxpayers who are digitally excluded, including older individuals who do not use computers or mobile phones.

This question was answered on 17th December 2025
Whilst most taxpayers are able to use Making Tax Digital (MTD), some will be digitally excluded for a range of reasons which could include age, disability, health conditions, religious beliefs, or lack of internet access.

HMRC has clear processes and a dedicated team in place to ensure requests for exemption from MTD requirements are considered in a consistent and fair way. Exemption procedures for MTD for income tax broadly mirror those which have been successfully applied in MTD for VAT cases since 2019.

Taxpayers can apply for an exemption by phone or in writing, and authorised agents or family members may apply on their behalf. HMRC continually monitors service performance and capacity to ensure adequate resourcing and timely decisions.