Accessible MTD: Making Digital Tax Processes Work for Taxpayers with Disabilities

Accessible MTD: a practical guide for taxpayers with disabilities

Making Tax Digital for Income Tax (MTD ITSA) is being introduced in stages from April 2026 to April 2028. For many self-employed people and landlords this means quarterly digital updates and digital record keeping. If you have a disability or a long-term health condition, the move to digital can feel worrying — but there are clear options, reasonable adjustments and accessible technology that make compliance achievable and straightforward.

Quick timeline you need to know

HMRC will begin the staged rollout of MTD for Income Tax on these dates and thresholds:

• April 2026: taxpayers with trading or property income above £50,000 must comply
• April 2027: threshold drops to above £30,000
• April 2028: threshold drops to above £20,000

These dates are important because they determine when you must start keeping digital records and sending quarterly updates. If you are near a threshold, check your income carefully and plan early — especially if accessibility support will be required.

What MTD for Income Tax means in practice

Under MTD ITSA you will need to:

• keep digital business records (in compatible software or a supported spreadsheet plus bridging software)
• submit quarterly updates to HMRC instead of or as well as an annual-only Self Assessment (you will still complete a year-end finalisation)
• use software that can talk to HMRC’s systems via secure APIs

The underlying responsibilities — paying the right tax on time and keeping accurate records — do not change. What changes is the method and rhythm of reporting.

Accessibility rights and reasonable adjustments

Having a disability does not mean you are excluded from MTD, but it does mean HMRC and your adviser should make reasonable adjustments so you can comply. Practical adjustments include:

• allowing an agent, friend or family member to act on your behalf and submit updates
• providing documents in alternative formats such as large-print, accessible PDFs or audio
• telephone-based guidance or arranging a preferred method of contact

If technology, health or access issues make it genuinely impossible for you to use digital tools, you can discuss exemptions and special arrangements with HMRC. These are considered on a case-by-case basis, so keep records of why compliance digitally is not feasible for you.

How an agent or nominated person can help

Most people with access concerns nominate an agent (an accountant or authorised representative) to manage their MTD submissions. Agents can:

• connect your software to HMRC and submit quarterly updates
• help set up accessible workflows, such as bespoke reports in large text or audio explanations
• explain cashflow and tax payment planning so there are no surprises

Authorising an agent is straightforward: you sign a digital authorisation or give consent through HMRC services. If you prefer a trusted family member to help, they can be authorised similarly.

Choosing accessible accounting software

Not all software is equally accessible. When assessing options, test for these practical features:

• screen-reader compatibility (look for ARIA support and documentation of compatibility with common screen readers)
• keyboard-only navigation and logical tab order
• high-contrast modes and adjustable font sizes
• speech recognition and dictation friendliness
• clear layouts with simple menus and large button targets
• exportable reports in accessible PDF or CSV formats

Many mainstream cloud accounting packages now publish their accessibility features. Ask the software provider for a demo and an accessibility statement. If you use a bespoke or niche product, check whether it can integrate with bridging software that is more accessible.

Spreadsheets and bridging software — an inclusive option

If you are comfortable with a spreadsheet but need it to be accessible, you can use a supported spreadsheet plus bridging software that connects to HMRC. This may suit people who rely on screen readers and prefer a known environment. Make sure the following are in place:

• your spreadsheet is structured consistently (clear column headers, no merged cells in data tables)
• you use a bridging product that is known to be compatible with assistive technology
• you back up files and keep a clear filing system with accessible naming

Practical setup checklist for accessibility

We recommend this step-by-step starting point:

• Audit your needs: what assistive technology do you use? What format do you prefer for documents?
• Talk to an adviser early: explain your accessibility needs and ask about their experience supporting clients in similar situations
• Test software: ask for trial access and run common tasks with your assistive tech
• Plan quarterly routines: pick a person and a process for gathering sales, expenses and bank info each quarter
• Authorise help: set up HMRC agent authorisation if you want someone to submit on your behalf
• Keep copies: store accessible copies of reports and receipts in a consistent folder structure

Dealing with two-factor authentication (2FA) and accessibility

2FA can be a barrier for some users. There are accessible options you should discuss before rollout:

• authenticator apps that support screen readers
• hardware tokens with tactile indicators
• alternative verification methods arranged with HMRC if standard options are not usable

Always register recovery options and keep them up to date. If 2FA becomes a problem, contact HMRC for help or ask your authorised agent to discuss alternative arrangements.

Record keeping and evidence — what to keep for accessibility purposes

MTD requires digital records, but it does not demand complex formats. Keep the following digitally in an accessible format:

• sales and income records with dates and amounts
• expense receipts and invoices (scanned as accessible PDF or stored as images with clear file names)
• bank statements or export files
• any correspondence with HMRC about reasonable adjustments or exemptions

If you rely on someone else to collect or scan documents, keep a short note of who did it and when — this helps with trust and audit trails.

Costs and support — what to expect

There are some costs to consider, but many are one-off or modest ongoing fees. Typical items include:

• accounting software subscription or bridging tool
• scanning equipment or a smartphone app to capture receipts
• assistive technology (screen reader, speech-recognition software) — many people already use these
• professional advice if you choose to appoint an agent

For landlords and self-employed people the balance of cost and benefit is often positive: quarterly updates give better visibility of tax liabilities so you can avoid surprises at year end. If cost is a concern, speak to your adviser about low-cost options and whether mid-tier software with accessibility features will meet your needs.

Examples: how accessible workflows can look

Example 1 — landlord with sight impairment

• uses a screen-reader friendly cloud bookkeeping package recommended by their accountant
• receives bills by email and asks suppliers to send accessible PDFs
• has an authorised agent submit quarterly updates and run the year-end finalisation

Example 2 — sole trader with mobility impairment

• dictates sales notes into a speech-recognition app, which exports to a spreadsheet
• bridging software submits updates to HMRC, while the trader reviews summary reports in large-print format monthly
• 2FA set up with a compatible authenticator app and a secondary recovery phone number

What to do if you struggle to comply

If you cannot make a digital submission because of disability or medical reasons, do not ignore HMRC contact. The right steps are:

• explain your situation to HMRC and request reasonable adjustments or an exemption
• provide supporting evidence where appropriate — for example a letter from a healthcare professional if needed
• ask your accountant or agent to liaise with HMRC on your behalf

HMRC increasingly recognises access needs, but they need clear information to make an exception. Keep copies of any correspondence.

Security, backups and privacy

Accessibility and security go hand in hand. Keep these points in mind:

• choose reputable software that publishes security practices
• use secure passwords and consider a password manager that works with your assistive technology
• back up data in more than one place, for example a cloud backup plus an external drive that is labelled and stored safely

If someone else helps you with records, ensure there is a clear written agreement about access and confidentiality.

Frequently asked questions

Will I be forced to use a computer? No — MTD requires digital records, but this can be achieved by using accessible software, a smartphone with assistive tech, or by appointing an authorised agent to submit on your behalf.

Can I get an exemption because I have a disability? HMRC considers reasonable adjustments and exemptions in cases where digital compliance is not possible. Contact HMRC early and keep supporting evidence.

Does MTD change when I pay my tax? The legal dates for tax payments do not change because of MTD, but quarterly updates give better visibility so you can plan payments. Speak to your accountant about payment on account and budgeting.

Practical next steps — a short action plan

• Check whether the 2026–2028 thresholds will apply to you and note your first compliance date
• List your accessibility needs and preferred formats
• Speak to an adviser about accessible software trials and agent authorisation
• Test two-factor authentication and set a recovery contact
• Set a quarterly routine for collecting records and reviewing a short summary report

How Tax Digital can help

At Tax Digital we specialise in helping people meet MTD requirements while respecting access needs. We work with accessible software, support agent authorisation and liaise with HMRC about reasonable adjustments. If you would like a friendly, informed conversation about your options, get in touch and we will explain the practical steps and costs in plain English.

MTD does not have to be a barrier. With a little planning, the right software and the option to appoint trusted help, people with disabilities can comply confidently and keep better control of their tax affairs.