I am age 73 and many of my clients are 70+. What is your guess for age exemption from MTD? 70?
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Why do you think there will be one? Are there age exemptions anywhere else for the older generation with regard to reporting?
From everything I have read, there will be no age exemption. That is to say, no cliff-edge, once your x-years-plus you will be exempt.
Instead it appears if your client can prove to HMRC that because of their age etc they cannot comply, then they can claim an exemption.
As your clients are represented, by yourself, I think it would be harder to show that they cannot comply, as presumably HMRC will assume all agents are digital.
a family friend is a "part time" accountant aged 65. He hates computers & has no mobile. He currently files all his tax returns manually before 31 October, he also files a few paper returns late each year & pays the penalty.
How is MTD going to affect someone like this, retirement one assumes!
I am only in my 40's but each year that passes makes me think that the Luddites were on to something!
I am only in my 40's but each year that passes makes me think that the Luddites were on to something!
HMRC have published this already, anyone who can prove they are, as of 6 April 2018, over 154 years old will be exempt from MTD.
According to Rebecca Caves excellent guide (downloadable from this site) the exemption from filing includes the digitally excluded which will include persons who are practicing members of a religious society whose beliefs are incompatible with using electronic communications or keeping electronic records or "where for any reason including age disability or location it is not reasonably practicable for the person to use electronic communications or keep electronic records" I imagine that HMRC will issue guidance on who they believe would fall into those definitions and the Courts will be the ultimate arbitrator.
Here's where punctuation is so important.
Is it "age disability...."?
Or "age, disability ...."?