Exemptions and opting out
Who HMRC lets off, and who has to ask
Making Tax Digital for Income Tax has two kinds of exemption. Automatic ones HMRC applies from what it already knows, so you need do nothing. They include qualifying income of £20,000 or less, having no National Insurance number before the tax year starts, trusts, and personal representatives dealing with the affairs of someone who has died. A second, temporary group lasts until at least April 2027, covering, for example, people who claimed averaging relief on their 2024 to 2025 return and foster or kinship carers who claimed qualifying care relief. The full list is on GOV.UK.
The other kind you have to apply for: being digitally excluded. HMRC accepts that some people cannot reasonably keep digital records or send updates, because of age, health or disability, because there is no internet at home or at the business and nowhere suitable nearby, or because their religious beliefs rule out digital records. It looks at each case individually. It will not accept, on their own, that you are unfamiliar with accountancy software, keep few records, or would find signing up time-consuming or costly.
If you apply, do it by phone or in writing to HMRC’s Self Assessment general enquiries; HMRC aims to answer within 28 days. An accountant or a family member can apply for you, but the decision rests on your circumstances, not theirs. Being exempt does not mean no tax return: you carry on with Self Assessment as before.
Coming off MTD later
Self-employed income goes up and down, and part-time work more than most. GOV.UK says you can opt out once your qualifying income has been below the threshold for three tax years in a row. HMRC checks this using your fourth quarterly update of the third year, so you do not have to wait for the final declaration. Once you are eligible, the option appears in your HMRC online account, or in your accountant’s agent account. You still send a tax return for that year, but no more quarterly updates.
That makes it worth keeping an eye on the numbers rather than assuming you are in for good. A Wigan accountant who handles your updates should tell you when you become eligible to opt out; ask at the start whether they will.
A borough of many towns
Wigan borough is not one place. Around Wigan itself, firms are in the town centre (WN1), along Wigan Lane and at Waterside House, and in Standish (WN6), Orrell and Pemberton (WN5), Hindley and Aspull (WN2) and Ashton-in-Makerfield (WN4). Leigh (WN7) is a post town in its own right, with 15 firms on this page. Further east, Atherton uses M46 and Tyldesley M29, so their firms show Manchester addresses; Golborne and Lowton use WA3, under Warrington. All of them are inside the borough and all of them appear in the list above.
The borough is changing too. The council bought the Galleries shopping centre in 2018 and renamed the site Fettlers in 2025, after the Wigan word for fixing and making things; the area around Wigan Pier and Trencherfield Mill on the Leeds and Liverpool Canal is being redeveloped as the Wigan Pier Quarter. At junction 25 of the M6, Symmetry Park is planned to bring large-scale logistics jobs to the edge of the borough.
Free support for people working for themselves
Wigan Council’s Invest in Wigan team gives free, independent advice to businesses and to residents who want to start one, with Growth Advisors before and after you start and a weekly Pop-Up Shop in the town centre where a new business can test the market. The council’s annual Believe in Business festival, held at The Edge in September 2025, brings support organisations together in one place. GM Business Growth Hub, which has specialists in each Greater Manchester borough, runs EnterprisingYou for the self-employed. The Greater Manchester Chamber of Commerce runs networking events in Wigan too.
What to ask a Wigan accountant
- Am I definitely in? Ask the firm to confirm your qualifying income from your last return before you buy anything.
- Could I be exempt? If age, health or internet access is an issue, ask whether they would apply for you.
- Will you tell me when I can opt out? Part-time income can drop below the line.
- Do you charge for a one-off check? Some firms will, others fold it into a first-year fee.
- Which office will I deal with? In a borough this spread out, it is worth knowing whether it is Wigan, Leigh or elsewhere.