Prospective

PART 6 U.K.Corrections and omissions

Digital records – corrections and omissions U.K.

17.—(1) Where a relevant person discovers an error or omission in their digital records, the relevant person must correct the digital records as soon as possible.

(2) Paragraph (3) applies where—

(a) in consequence of such an error or omission a quarterly update is provided to HMRC which contains incorrect or incomplete information; and

(b) [F1 the final quarterly update] has not been provided for the relevant period to which the quarterly update applies.

(3) The relevant person must provide the correct or complete information to HMRC when the relevant person next provides—

(a) a quarterly update F2 ...

Textual Amendments

F1 Words in reg. 17(2)(b) substituted (14.3.2024) by The Income Tax (Digital Requirements) (Amendment) Regulations 2024 (S.I. 2024/167), regs. 1, 16(a)

F2 Words in reg. 17(3) omitted (14.3.2024) by virtue of The Income Tax (Digital Requirements) (Amendment) Regulations 2024 (S.I. 2024/167), regs. 1, 16(b)

Commencement Information

I1 Reg. 17 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1