Genuine exemptions exist, but they are narrower than most people hope. HMRC grants digital exclusion where it is not reasonably practicable for you to use digital tools — because of age, disability, location without reliable internet, or religious belief. It is not an exemption to simply prefer paper, dislike computers, or find software confusing. Exemption must be applied for and granted; you cannot assume it. Where a client has a credible case we help prepare the application and evidence it properly, because a refused application still leaves you with a mandation date approaching. Where the case is weak we say so, and usually the better answer is a setup where we do the digital part and you keep doing what you have always done. Being exempt does not remove the duty to file.