Only on the digital exclusion grounds, and they are narrow: age, disability, remoteness of location with no reliable internet, or religious belief that precludes using computers. Insolvency practitioners handling a business also fall outside. Finding software inconvenient, expensive or confusing is not a ground, and neither is being small — voluntary registration below the threshold gives you no relief here. Exemption has to be applied for and granted by HMRC; you cannot simply decide you qualify and stop filing digitally. Where there is a real case we will help you make it properly, because a refusal leaves you exposed with a live obligation. Far more often the practical answer is that we do the digital part on your behalf and nothing about your own routine changes.