Making tax digital (MTD) forces people to rely more heavily on computers when meeting their tax obligations. There are however many people in the UK who, either due to a lack of knowledge, a lack of internet coverage or a religious belief banning the use of computers, will not be able to deal with this. Fortunately the digitally excluded may be entitled to an exemption. Less fortunately for the digitally excluded, the details are set out on the HMRC website with an explanation of who qualifies.
MTD for VAT has been in place for some time, so we looked at how it addresses this problem. HMRC recognises that some people may have difficulties and sets out how to opt out of MTD for VAT, providing a link to both a phone line and address to contact.
One can only hope that postal information has also been sent out, as it will be little comfort to the digitally excluded to know that all the information they need is available on the internet. Arguably, if people can access the information on HMRC’s website, they thereby demonstrate that they are not eligible for the exemption. Now that’s a surrealist predicament worthy of Franz Kafka!