Agents can now access HMRC’s dedicated team for MTD for income tax through the agent dedicated line (ADL) and webchat. If the query is considered too complex to discuss over webchat, the agent will be offered a callback. On the ADL, the agent should select option two (queries about self assessment or PAYE for individuals) and then option three (queries about MTD).  

Agents calling the ADL from a mobile phone will be given the option to receive a SMS (text message) with a link directing them to HMRC’s MTD agent toolkit and outreach support service. A range of support may be offered through the service, including sending information by email, virtual peer group sessions and, where appropriate, a direct support discussion. An earlier article explains more, including how to register. 

Exemptions

There are exemptions from MTD for income tax. Some exemptions apply automatically and some must be applied for. ICAEW explained how the exemptions work in a recent episode of the webinar series MTDtalk. A recording of the webinar is available to watch on demand. 

HMRC has published guidance explaining the circumstances in which exemptions are available and how to apply. HMRC has asked ICAEW to remind agents that:

• where an agent makes an application based on their client’s circumstances (eg, the client is digitally excluded from MTD for income tax), the exemption applies to that client only, not to the agent or to the agent’s other clients.  
• when applying for an exemption in writing, the agent should use one of the following subject lines:
• ‘Making Tax Digital for Income Tax - digitally excluded application’ if applying for a digitally excluded exemption; and
• ‘Making Tax Digital for Income Tax - exemption application’ if applying for any other type of exemption.
• HMRC will not accept an application for the digital exclusion exemption where the only reason the person is applying is because: 
• they previously filed a paper return; 
• they’re unfamiliar with accountancy software; 
• they have a small number of digital records to create each tax year; or
• it will take them extra time or cost to sign up and use MTD for income tax. 

Further information

• Making Tax Digital | ICAEW