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Taxation: Older People

Asked by James MacClearyLiberal DemocratTreasuryTabled Answered 8 June 2026UIN 5191

The question

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of Making Tax Digital on those over-70.

Answered by Dan Tomlinson

The government has worked with taxpayers, representative bodies and software developers to ensure Making Tax Digital (MTD) for Income Tax works well for those who need to use it.

HMRC’s published assessment of the potential impact of MTD for Income Tax for those that have needed to use it from April this year is available at:

Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK

The government has worked with the software industry to ensure a wide range of options are available to suit different needs and budgets, including low-cost and free software, supporting those with the simplest affairs. Many products are designed for users who manage their own tax affairs or those new to digital tools.

Where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.

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