Exemptions from Making Tax Digital for VAT
The Low Incomes Tax Reform Group is encouraging businesses that cannot find suitable accessible software in order to comply with the requirements ofMaking Tax Digital (MTD) for VAT to apply for a temporary exemption.
Business taxpayers who are unable to use MTD-compatible software due to accessibility issues such as their age, disability or location can apply to HMRC for an exemption.
However, taxpayers will be required to regularly check whether new accessible software that meets their needs has become available.
