PART 1General
Digital start date4.
(1)
Where a relevant person is carrying on a business10 immediately before 6th April 2023 the digital start date that applies to that business is 6th April 2024.
(2)
Paragraphs (3) and (4) apply where a relevant person—
(a)
commences carrying on a business on or after 6th April 2023; and
(b)
is required to make or deliver a return under section 8 of TMA 1970 including information relating to that business.
(3)
Where the exception in section 8(1G) of TMA 197011 applies to the return, the digital start date that applies to the business is 6th April in Year 4, where Year 1 is the year of assessment to which the return relates.
(4)
In any other case, the digital start date that applies to the business is 6th April in Year 3, where Year 1 is the year of assessment to which the return relates.