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SALF1530 | Self Assessment: the legal framework: Making Tax Digital: Exemptions: Further exemptions

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

The Commissioners may make specific or general directions to provide additional exemptions from digital obligations.

These exemptions may apply to specific tax years or specific digital obligations, and may be defined by:

  • The amount of income of a relevant person

  • The description of a relevant person

  • The description of a relevant activity

Currently, this power has not been exercised to provide for further exemptions.