A few situations that don't fit the usual sole trader / landlord / Ltd / partnership / CIS categories — including several people HMRC excludes entirely, and one quirk worth knowing if you filed particular pages on your last return.
If your income is simply below the threshold
This is the most common situation of all: if your qualifying income is under £20,000, nothing in MTD currently applies to you — possibly indefinitely. Only three threshold phases have ever been announced. You continue with ordinary Self Assessment exactly as before, unless that changes.
Permanently excluded, regardless of income
Trusts and estates — anyone submitting a return as a trustee
Non-resident companies submitting an Income Tax return
Anyone without a National Insurance number at the relevant point
Narrower categories: Lloyd's Underwriting income, qualifying foster care receipts, UK earnings of non-UK-resident performers, and property income from REITs or Property Authorised Investment Funds are all excluded from the qualifying income calculation
A genuinely useful quirk: the 2026/27 automatic reprieve
If your 2024/25 Self Assessment return included the trust/estate supplementary pages, or the residence and remittance pages — you get an automatic temporary exemption until April 2027, even if your income is well over £50,000. No application needed.
Foreign income and non-UK domicile
If you're UK resident and domiciled, foreign property income generally counts toward your qualifying income. If you're not UK domiciled, only UK self-employment and UK property income count.