TaxSimba — Making Tax Digital Exemptions: Who Does Not Have to Use MTD?
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
If a disability or lack of usable connectivity prevents digital compliance, describe the practical effect and the support already explored. Keep the application and HMRC decision. A statement that software feels difficult gives less useful evidence than the specific barrier.

DECISION TO RESOLVE
What prevents compliance, what evidence supports it and what has HMRC decided?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. Identify the exact exemption category you are checking.
Notes: ______________________________

2. Describe the practical digital barrier and alternatives.
Notes: ______________________________

3. List relevant supporting documents.
Notes: ______________________________

4. Record application date and existing reporting obligations.
Notes: ______________________________

5. Retain HMRC's decision and any review or appeal instructions.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/mtd-exemptions
Check the current guide and official sources before relying on a deadline or process.

REVIEW CHECK
 HMRC lists a temporary 2026/27 exemption where the 2024/25 return included SA109 residence pages. If those pages were not included before but are reasonably expected for 2025/26 or 2026/27, an application may be needed. Relevant cases include non-residence, split-year treatment and certain FIG or overseas-workday-relief claims. Check the exact conditions and expiry; do not infer that foreign income alone creates an exemption. 
https://www.gov.uk/guidance/find-out-if-you-can-get-an-exemption-from-making-tax-digital-for-income-tax