SALF1460 | Self Assessment: the legal framework: Making Tax Digital: Exemptions: Exemptions by reference to description of relevant activity

A digital obligation does not apply to a relevant person in relation to a relevant activity if they have given notice to HMRC that the relevant activity falls within the following descriptions:

• a relevant activity carried on by a trustee, in that capacity

• a visiting performer

• the provision of qualifying care

Giving notice includes delivering a return containing information about the business which is sufficient to enable HMRC to be satisfied that it falls into one of the categories.