Some people are exempt automatically and never have to ask. Everybody else has one route, which is to show you are digitally excluded.
Automatic exemptions include qualifying income of £20,000 or less, having no National Insurance number before the start of the tax year, partnerships, trustees, personal representatives of someone who has died, and people whose affairs are run under a power of attorney.
Others are exempt for now rather than for good, including foster carers claiming qualifying care relief and farmers claiming averaging relief.
Digitally excluded means it is not reasonable for you to use the software, because of age, a disability, a health condition, religious belief or no usable internet where you live. You apply to HMRC and they aim to answer within 28 days.
The full list is on gov.uk.
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