Updated on 23 September 2025
LITRG responds to draft Making Tax Digital regulations
LITRG have responded to HMRC’s consultation on the draft regulations for Making Tax Digital for Income Tax published in July. These regulations will eventually replace the regulations from 2021 and 2024.
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We highlight key concerns around the proposals relating to the exemptions process. These include
- the removal of the deadline for a response to an application for exemption on the grounds of being digitally excluded (the original regulations imposed a deadline of 28 days)
- the reduction of the deadline for notifying that someone is no longer digitally excluded from 3 months to 30 days
We strongly disagree with these changes, particularly the omission of a deadline for considering exemption applications as this is an important taxpayer safeguard.
We also call for a right of appeal against a decision which rejects an application for exemption to be included in the regulations.
You can read LITRG’s full submission using the link provided. A link is also given to the original consultation on GOV.UK.