Quick answer
Contact HMRC by phone or post. There’s no online form. Give your National Insurance number, your name and address, and explain why you think you should be exempt. HMRC aims to reply within 28 days. While you wait, keep your records as normal for Self Assessment.
Key facts
Apply by phone or post, not online
Give your National Insurance number, name, address and reasons
HMRC aims to respond within 28 days
If exempt, you still file a Self Assessment return
How to apply
Use HMRC’s Self Assessment general enquiries contact details. Agents use the agent dedicated line.
Give your National Insurance number, name and address.
Explain why you think you’re exempt. For digital exclusion, say how you currently send your returns and why digital tools aren’t reasonable for you.
Who should apply
Some exemptions are automatic and need no application. You apply if you’re digitally excluded, or expect to claim certain reliefs or allowances. See who is exempt from MTD.
While you wait
Keep your records and supporting documents as you normally would for Self Assessment. If HMRC accepts your application, you won’t need to use MTD for Income Tax, but you still report your income on a tax return.