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.