SALF1510 | Self Assessment: the legal framework: Making Tax Digital: Exemptions: Temporary exemptions for the tax year 2026-27

A digital obligation does not apply to tax year 2026-27 if a relevant person fell into one of the following categories in the previous filing tax year in relation to the tax year 2026-27, or has given notice satisfying HMRC that they expect to fall into one of the following categories up to and including 2026-27:

• Trust, settlement or estate income for which the person is chargeable to income tax

  • on income of, or payment from (including discretionary payments) settled property of which the person is a beneficiary

  • under section 619(1) of ITTOIA 2005 (settlements: amount treated as income of settlor or family)

  • under section 649(1) of ITTOIA 2005 (charge to tax on estate income)

• Visiting performers (s.13(1) of ITTOIA 2005)

• Providers of qualifying care for which the person qualifies for care relief within the meaning of s.804(1) ITTOIA 2005 (person who qualifies for relief)

• Persons making an averaging claim under Chapter 16 of Part 2 of ITTOIA 2005 (averaging profits of farmers and creative artists)

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.