Exemptions from MTD

Exemptions

If total income from self-employment and property is less than £10,000.

Entities/individuals can apply to be exempted from MTD if any of the following apply:

It is not reasonably practicable for them to use digital tools to keep their business records or submit quarterly returns due to age, disability, remoteness of location or any other reason [often referred to as ‘digital exclusion’].
They are subject to an insolvency procedure.
The business is run entirely by practising members of a religious society or order whose beliefs are incompatible with using electronic communications or keeping electronic records.

The following are also currently exempt from MTD: