## Understanding Exemptions from Making Tax Digital for UK Landlords

Making Tax Digital (MTD) is a government initiative requiring landlords and businesses to keep digital records and submit tax returns online. However, some landlords may find the digital requirements challenging due to age, health, or unfamiliarity with software. A recent example from a UK landlord aged 73 demonstrates that HMRC may grant exemptions on these grounds.

The landlord wrote a handwritten letter to HMRC explaining their age, memory difficulties, limited mobility, and lack of familiarity with digital software. Despite trying free MTD software (Xero), they found it incomprehensible. After about three weeks, HMRC granted an exemption.

## No Specific Age Limit for MTD Exemptions

There is no explicit age threshold for exemption from MTD. Instead, HMRC considers age alongside other personal circumstances or “handicaps” when assessing exemption requests. This approach allows flexibility for landlords who genuinely struggle with digital tax reporting due to a combination of factors.

The landlord’s letter mentioned being “a bit doddery on my feet” and not “au fait with software,” illustrating how physical and cognitive challenges can be relevant. The exemption was granted despite the absence of a formal age limit, confirming that HMRC evaluates each case individually.

## What This Means for UK Landlords and Agents

Landlords who find MTD software difficult to use due to age, health issues, or lack of digital skills may apply for an exemption by writing to HMRC. It is advisable to clearly explain personal challenges and any attempts made to use MTD software.

This case shows that HMRC is willing to consider exemption requests based on a combination of factors rather than rigid criteria. Landlords planning to retire or sell properties in the near future may find this particularly relevant.

## Practical Advice for Applying for an MTD Exemption

– Write a clear, honest letter to HMRC outlining your age, health, memory, mobility, or digital skills issues.
– Mention any attempts to use MTD software and why it was not suitable.
– Be patient, as responses may take a few weeks.
– Keep records of correspondence for future reference.

By following these steps, landlords can seek relief from the digital filing requirements if they genuinely cannot comply.

## Conclusion

This example provides reassurance that exemptions from Making Tax Digital are possible for UK landlords on the basis of age and other personal difficulties. While MTD remains mandatory for most, those struggling with digital tax reporting should consider applying for exemption with HMRC.

Suggested internal link anchors
– Making Tax Digital
– MTD exemption
– HMRC tax requirements
– Landlord tax reporting
– Digital tax software
– Property tax compliance
– Landlord retirement planning
– Tax filing challenges
– UK landlord regulations
– Property management software

TLA update

TLA is launching a new Trusted Partners Hub in Q1 2026, featuring verified and approved service providers selected to support landlords, tenants, and property management businesses. We are inviting legal, trades, insurance, financial, mortgage, tenant screening, and other service providers to register their interest here: https://landlordassociation.org.uk/become-a-tla-service-partner/