Exemption from MTD on age/other basis?

Exemption from MTD on age/other basis?

Elderly man stressed by tax paperwork at computer, symbolising relief through HMRC MTD exemption
9:40 AM, 12th March 2026, 1 month ago 21

Hello, As an informative. I’m 73 and (hand) wrote a letter (a bit scrawly on unlined paper!) to HMRC. I mentioned my age, that my memory was not so good, I’m a bit doddery on my feet and not au fait with software although I can manage a basic spread sheet.

I also said I had tried some free MTD (Making Tax Digital) software (xero) but it was completely incomprehensible to me. I am retiring soon and plan to sell my properties in the nearish future.

I received a letter after about 3 weeks granting me exemption.

There is nothing I can find that mentions a specific age “limit” and it will be judged along with your other “handicaps”.

Embellish or not as you see fit! I hope that helps a few people.

Thank you,

G


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Comments

  • Member Since September 2025 - Comments: 27

    9:58 AM, 12th March 2026, About 1 month ago

    Thanks will be doing the same ( 76) !!!!

  • Member Since March 2022 - Comments: 137

    10:02 AM, 12th March 2026, About 1 month ago

    Good to read there is still a human element to HMRC! Well done they could have said “sorry you’ll have to hire an accountant”. Lest there is some good news in the world of tax.

  • Member Since June 2023 - Comments: 65

    10:18 AM, 12th March 2026, About 1 month ago

    Surely the inclusion of the intention to sell up his portfolio was also a contributory explanation as to why HMRC made an exception? Not just his claimed difficulty in using MTD software.

  • Member Since October 2024 - Comments: 6

    10:24 AM, 12th March 2026, About 1 month ago

    There is no age related exemption but there are instead of a fixed age limit, HMRC uses a “digital exclusion” test.

    You may be exempt if it’s not reasonably practicable for you to use digital tools (MTD software) because of things like:

    Age-related limitations (e.g., difficulty using computers or smartphones)

    Disability or health conditions

    Lack of internet access where you live

    Religious objections to using computers

  • Member Since July 2019 - Comments: 7

    10:35 AM, 12th March 2026, About 1 month ago

    Reply to the comment left by susan sinclair at 12/03/2026 – 10:24
    I have a supplementary question. My accountant does my return. Is it me or him that has to deal with MTD?

  • Member Since October 2024 - Comments: 6

    10:46 AM, 12th March 2026, About 1 month ago

    I think either can request the exemption. Regarding your return. I think both of you. Either you collect the information digitally and pass it onto hmrc using appropriate software or you pass onto your accountant. I would talk to your accountant.

  • Member Since October 2019 - Comments: 394

    11:42 AM, 12th March 2026, About 4 weeks ago

    They expect everyone to be tech’ wizards. I hope they have nothing but trouble with the whole system. We rely on computers too much these days!

  • Member Since July 2017 - Comments: 463

    11:55 AM, 12th March 2026, About 4 weeks ago

    I am 82 and also exempt I think, gross rent on two properties total £42,000 at the moment. I hope they raise the limit to allow for inflation, but I doubt it. Might have sold up before my rents get to £50,000

  • Member Since June 2023 - Comments: 65

    1:10 PM, 12th March 2026, About 4 weeks ago

    I believe that the £50,000 qualifying income is to reduce progressively over time until all property income to private landlords (as well as the self employed) will be required to join in the fun.

  • Member Since October 2024 - Comments: 22

    1:24 PM, 12th March 2026, About 4 weeks ago

    Reply to the comment left by Mike Newman at 12/03/2026 – 10:35
    I also have an accountant but he was unaware of possible exemptions so after consulting Mr Google and the hmrc site I did it myself directly with hmrc.

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