Who Can Apply for an MTD Exemption
Anyone who would otherwise be required to use MTD can apply, provided they meet HMRC’s grounds for exemption.
Grounds for MTD Exemption
Common grounds include: age, disability, remote location without reliable internet access, and religious objections to using electronic communications.
How to Apply to HMRC for an MTD Exemption
Applications are made directly to HMRC, usually by phone or in writing. HMRC will assess your circumstances against published criteria.
What Happens If an Exemption Is Granted
If exempt, you continue to file under the existing arrangements rather than MTD. HMRC may review the exemption periodically.
Exemptions vs Deferrals
Exemption is a permanent removal from MTD on grounds of practicality; a deferral is a delay in joining MTD on a defined timeline.
Jointly-Owned Property Exemptions
HMRC has published specific rules on how MTD applies to jointly owned property. Some simplifications may apply where joint owners do not have full operational control.