07/04/2026
Anyone who is hoping that they will be able to get a dispensation from HMRC from Making Tax Digital due to age please note. I have received a letter from HMRC refusing to grant a dispensation to my 77 year old client who has rental income. Somehow they expect her to keep digital records!! That begs the question how old do you have to be to be granted a dispensation on the grounds of age? I am of course appealing and asking that very question I will let you know the answer.