Written Question·Treasury·UIN 99455

Taxation: Electronic Government

Tabled: 11 December 2025
Answered: 17 December 2025

Question

Anna Sabine

Liberal DemocratFrome and East Somerset

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 mob

Answer

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 de...

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