Prospective
Exemption for the digitally excludedU.K.
20.—(1) The digital requirements do not apply to a person for a tax year if—
(a)at the time any of those requirements would otherwise apply the person is digitally excluded(1);
(b)the person gives notice to HMRC that the person is digitally excluded; and
(c)the Commissioners confirm they are satisfied that the person is digitally excluded.
(2) A notice under paragraph (1)(b) must—
(a)specify how the digital exclusion condition is met in relation to the person; and
(b)specify the date from which the digital exclusion condition is met and, if the person has since ceased to be digitally excluded, the date on which the condition ceased to be met.
(3) On receipt of a notice under paragraph (1)(b), the Commissioners must give a notice that either they are or are not satisfied that the person is digitally excluded.
(4) A notice by the Commissioners under paragraph (3) must be given within 28 days of receiving the notice under paragraph (1)(b).
(5) Where—
(a)the Commissioners have given notice that they are satisfied that a person is digitally excluded; and
(b)the person then ceases to be digitally excluded,
the person must give notice of so ceasing to HMRC within 3 months of the person ceasing to be digitally excluded.
(6) A notice under paragraph (5) must specify the date on which the person ceased to be digitally excluded.
(7) If the Commissioners cease to be satisfied that a person is digitally excluded they must give notice to the person that they have ceased to be so satisfied.
(8) A notice under paragraph (7) must specify the date on which the Commissioners ceased to be satisfied that the person was digitally excluded.
(9) If a person ceases to be digitally excluded, the digital requirements apply in respect of the tax year following that in which the person ceased to be digitally excluded and to subsequent tax years.
Commencement Information
I1Reg. 20 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1
Paragraph 14(2) to (4) of Schedule A1 gives the meaning of “digitally excluded”.