Is there an age exemption for Making Tax Digital?

No, there is no age cut-off. From 6 April 2026 the test is income, not age, but age can be one reason HMRC accepts that you are digitally excluded and exempt.

Making Tax Digital for Income Tax (MTD) means keeping digital records and sending HMRC an update every quarter from compatible software. A 68-year-old landlord with £35,000 of rent is treated the same as a 30-year-old with the same rent. What changes the answer is whether you can reasonably use the software. The rules below follow GOV.UK and the legislation as checked on 16 October 2026.

Where age comes into it

The law sets out who counts as digitally excluded. Under paragraph 14 of Schedule A1 to the Taxes Management Act 1970, you are digitally excluded if it is not reasonably practicable for you to use electronic communications or keep electronic records "for any reason (including age, disability or location)". A practising member of a religious society whose beliefs rule this out also qualifies.

GOV.UK puts it in plainer words. Its examples include where "your age, health condition or disability stops you from using a computer, tablet or smartphone" to keep digital records or send them to HMRC.

So age counts only through its effect. Being 75 is not a reason on its own. Being 75 with failing eyesight that stops you using a screen may be, though HMRC still decides case by case.

What HMRC will and will not accept

HMRC decides each application case by case. There may be other reasons that count, or do not.

Two automatic exemptions that often cover older people

Some older people are already out of MTD for other reasons, without applying:

• Married Couple's Allowance. This allowance is for couples where one partner was born before 6 April 1935. If your 2024-25 tax return declared that you received or transferred it, GOV.UK lists you as automatically exempt beyond April 2027, with a later timeline to come. If not, but you reasonably expect your 2025-26 or 2026-27 return to declare it, you apply instead. Blind Person's Allowance works the same way.
• Power of attorney or a deputy. If your 2024-25 return said you are not physically or mentally capable of providing information to HMRC, and you have either given power of attorney to someone in the UK that is currently in place, or have a legally appointed deputy, controller or guardian, you are automatically exempt. GOV.UK lists this as permanent unless your circumstances change.

What this means for you

If you are an older tradesperson or landlord over the threshold, start from the position that MTD applies. Then ask honestly whether something about your age or health stops you using a phone, tablet or computer for your records. If it does, apply. If you just find software a chore, an exemption is unlikely.

There is a middle route. GOV.UK says that if an agent keeps your digital records in compatible software and sends them to HMRC, they meet the MTD rules for you, so you may not need an exemption at all.

Steps to apply for a digital exclusion exemption

1. Check whether you are over the threshold at all, using the free MTD check. Qualifying income of £20,000 or less is automatically exempt.
2. Check whether either age-linked exemption above already covers you.
3. Write down how your age or health stops you using a device, how you file your tax return now, who helps you, whether you have an agent and what they will do, and any extra support you need. Add any information that supports it.
4. Call or write to HMRC using the Self Assessment general enquiries contact details on GOV.UK. Have your National Insurance number, name and address ready. If writing, head the letter "Making Tax Digital for Income Tax — digitally excluded application".
5. Keep your records as usual while you wait. HMRC aims to reply within 28 calendar days.
6. If HMRC refuses and you disagree, appeal in writing within 30 days of the date on the letter.

If you start MTD on 6 April 2027, you can apply now. If you start on 6 April 2028, GOV.UK says to apply from summer 2027. A family member can apply for you with your authorisation. Our guide to MTD exemptions covers the other routes, and the trades section and landlord section describe our service.