VerbatimParliament, as it happens

Taxation: Electronic Government

Asked by Anna SabineLiberal DemocratTreasuryTabled Answered 17 December 2025UIN 99455

The question

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of HMRC’s procedures for granting exemptions from Making Tax Digital for taxpayers who are digitally excluded, including older individuals who do not use computers or mobile phones.

Answered by Dan Tomlinson

Whilst most taxpayers are able to use Making Tax Digital (MTD), some will be digitally excluded for a range of reasons which could include age, disability, health conditions, religious beliefs, or lack of internet access.

HMRC has clear processes and a dedicated team in place to ensure requests for exemption from MTD requirements are considered in a consistent and fair way. Exemption procedures for MTD for income tax broadly mirror those which have been successfully applied in MTD for VAT cases since 2019.

Taxpayers can apply for an exemption by phone or in writing, and authorised agents or family members may apply on their behalf. HMRC continually monitors service performance and capacity to ensure adequate resourcing and timely decisions.

Verbatim has judged this answer against the question that was actually asked — answered, partly answered, or evaded. Sign in to see the verdict →

Open this question in Verbatim →

Every written question, searchable

155,000 questions tabled since the election, with the answer each department gave — and the ones still unanswered, with the clock running. Free to search.

Search written questions →Read on Verbatim