The Income Tax (Digital Requirements) Regulations 2021
PART 1General
1Citation and commencement
2Interpretation
3Use of functional compatible software
4Digital start date
PART 2Digital records
5Keeping and recording digital records
6Digital records
PART 3Quarterly updates
7Quarterly updates
8Update notices
9Commencement and cessation of the requirement to provide quarterly updates
10Early provision of update information for quarterly update periods
PART 4End of period statements
11Provision of end of period statements
12End of period notices
13Specified information
14Commencement and cessation of requirement to provide end of period statements
PART 5Retail sales of retailers
15Retailers – elections
16Digital records in relation to retail sales
PART 6Corrections and omissions
17Digital records – corrections and omissions
18End of period statements – amendment by relevant persons
19End of period statements – corrections by HMRC
PART 7Digital exclusion exemption
20Exemption for the digitally excluded
PART 8Other exemptions
21Income exemption
22Income exemption: persons to whom the digital requirements have applied for three tax years
23Election not to be exempt
24Non-resident company exemption
25Trustee exemption
26Exemption for foreign businesses of non-UK domiciled individuals
26AQualifying care exemption
26BNo NINO exemption
PART 9Election for Schedule A1 to apply
27Election for Schedule A1 to apply
PART 10Notices
28Notices
2021 No. 1076
Income Tax

The Income Tax (Digital Requirements) Regulations 2021

Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 2(4), 7 to 9, 11, 13 to 15 and 18 of Schedule A1 to the Taxes Management Act 19701.