Is there an age exemption for Making Tax Digital?

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. No. There is no age at which Making Tax Digital stops applying. What counts is your qualifying income and whether it is reasonable for you to use software, not your date of birth. Only if your age actually stops you using a computer, tablet or smartphone to keep records or send them. GOV.UK says HMRC will not accept an application if the only reason is that you are unfamiliar with accounting software. Yes, for now. If your 2024-25 return declared that you received or transferred Married Couple's Allowance, which needs one partner born before 6 April 1935, GOV.UK lists you as exempt beyond April 2027. HMRC has said it will set a later timeline. Read the full answer, with every source, at rightotax.co.uk.