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What is MTD exemption?
An MTD exemption means HMRC has agreed you do not have to follow Making Tax Digital for Income Tax. The main route is being digitally excluded, for example because of age, disability, location or religious belief.
Why it matters to landlords
Some people are exempt automatically, and others must apply to HMRC and wait for a decision. Until you hear back, HMRC expects you to keep to your current obligations, so apply early.
Being exempt from MTD does not exempt you from Self Assessment. You still report your rental income and pay tax on it in the usual way.
HMRC signed me up for MTD: what now? →