What is a requirement for businesses run by members of a religious society regarding Making Tax Digital?

Businesses operated by members of a religious society are indeed subject to specific considerations under Making Tax Digital (MTD). The correct answer pertains to the unique circumstances some businesses might find themselves in due to their beliefs. If a religious society's beliefs are incompatible with the use of technology, they may be exempt from the requirements of Making Tax Digital.

This exemption acknowledges the diverse nature of beliefs and the potential for conflicts with the mandate to use digital tools for tax purposes. Therefore, while other businesses are required to keep and submit digital records, those who can demonstrate that their religious beliefs prevent them from using such technology may not be bound by these regulations.

The other options suggest potential obligations or conditions that are not applicable under MTD for these religious businesses. For instance, submitting paper records only would not apply, as MTD generally promotes digital methods. Similarly, compliance with all digital regulations or receiving an extended deadline does not address the core belief-based exemption that may be relevant to such businesses.