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SALF1420 | Self Assessment: the legal framework: Making Tax Digital: Exemptions: Exemptions where an exclusion notice is in place - Exclusion exemption

From HM Revenue & Customs · Self Assessment: the legal framework

Some exemptions do not apply automatically and will only apply if HMRC give the person an exclusion notice.

A person or partner may be excluded from digital obligations if HMRC are satisfied that they meet either of the following conditions for digital exclusion:

  • They are a practising member of a religious society whose beliefs do not allow using electronic communications or keeping electronic records

  • It is not reasonably possible for them to use electronic communications or keep electronic records (for example, because of age, disability, or where they live)

A person is also excluded if they are unable to meet any condition relating to the verification of identity.

If one of these exemptions applies the person must write to HMRC and apply for an exemption. It is anticipated that it will be rare for these conditions to be met.