Disability or health conditions
Physical or mental health barriers can make digital record keeping impracticable.

Digital exclusion guide • Based on HMRC guidance
Not sure where you stand with MTD? Use our free, 60-second assessment to explore possible digital exclusion grounds—and see what you can do next.
Understand the criteria
HMRC looks at whether digital record keeping is reasonably practicable for you. Software unfamiliarity, extra time or cost alone are not enough.
Physical or mental health barriers can make digital record keeping impracticable.
What matters is how age affects your ability to use digital tools, rather than a fixed age limit.
Consider access at home, your business and a suitable alternative location.
Practising members of religious societies or orders with incompatible beliefs may qualify where they do not use digital devices personally or for business.
Other circumstances can also matter. Read HMRC’s digital exclusion criteria.
The role of human support
An accountant, friend or family member can apply on your behalf with authorisation. HMRC still considers your personal circumstances.
An agent may be able to manage MTD for you. Explain what support you receive when applying.
Read HMRC’s application guidanceAbout 60 seconds · No signup needed
This checks possible digital exclusion grounds for Income Tax. Only HMRC can decide an application. Your answers stay on this page and are not saved or sent.
Guidance checked 9 September 2026. HMRC eligibility guidance · How to apply. This checker covers digital exclusion, not income thresholds or every exemption.
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