The Income Tax (Digital Requirements) Regulations 2021 No. 1076

Prospective

PART 8 U.K. Other exemptions

Non-resident company exemption U.K.

24.  The digital requirements do not apply to a company which is chargeable to tax under Part 3 of ITTOIA 2005.

Commencement Information

I1 Reg. 24 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1