Making Tax Digital Exemptions: Who's Out of Scope for MTD
In short: You're out of scope for HMRC's Making Tax Digital for Income Tax if your qualifying income hasn't crossed £50,000, £30,000 or £20,000 in the relevant tax year, or you have no self-employment or property income. Over a threshold, you can apply for the digital exclusion exemption on grounds of age, disability or a health condition, location or religion.
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