http://www.legislation.gov.uk/uksi/2021/1076/signature
The Income Tax (Digital Requirements) Regulations 2021
en
INCOME TAX
2024-05-20
Statute Law Database
2021-09-23
These Regulations make provision under Schedule A1 of the Taxes Management Act 1970 (c. 9) (“TMA 1970”) for digital reporting and record keeping in relation to income tax.
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 3
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 2
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 4(a)(i)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 2
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 4(a)(ii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 2
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 4(a)(iii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 2
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 4(a)(iv)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 2
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 4(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 2
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 4(c)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 3(1)(d)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 5(a)(i)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 3(1)(e)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 5(a)(ii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 3(2)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 5(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 3(3)(b)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 5(c)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 4(1)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 6(a)(i)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 4(1)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 6(a)(ii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 4(2)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 6(b)(i)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 4(2)(a)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 6(b)(ii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 4(3)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 6(c)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 4(4)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 6(c)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 4(5)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 6(d)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 5(2)(a)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 7
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 5(2)(b)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 7
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 6(1)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 8(a)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 6(2)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 8(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 6(3)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 8(c)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(1)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(a)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(3)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(b)(i)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(3)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(b)(ii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(3) Table
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(b)(iii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(3) Table
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(b)(iv)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(5)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(c)(i)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(5) Table
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(c)(i)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(5) Table
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(c)(ii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(8)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(d)(i)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(8)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(d)(ii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(8) Table
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(d)(iii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(8) Table
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(d)(iv)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(9)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(e)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(10)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(f)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(11)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(g)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7(13)(a)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 9(h)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 8(2)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 10(a)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 8(3)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 10(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 9(1)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 11(a)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 9(1A)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 11(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 9(2)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 11(c)(i)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 9(2)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 11(c)(ii)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 9(3)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 11(d)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 10 heading
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 12
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 10
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 13
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
Pt. 4
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 14
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
Pt. 5
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 15
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 17(2)(b)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 16(a)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 17(3)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 16(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 18
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 17
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 19
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 18
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 21(2)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 19(a)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 21(3)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 19(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 21(5)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 19(c)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 21(5A)-(5C)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 19(d)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 21(8)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 19(e)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 22(2)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 20(a)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 22(3)(b)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 20(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 23
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 21
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 26A
26B
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 22
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
Pt. 9
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 23
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 28(za)
(zb)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 24(a)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 28(d)-(f)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 24(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 28(i)(j)
The Income Tax (Digital Requirements) (Amendment) Regulations 2024
reg. 24(b)
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 2
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 3
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 4
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 5
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 6
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 7
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 8
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 9
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 10
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 11
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 12
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 13
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 14
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 15
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 16
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 17
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 18
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 19
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 20
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 21
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 22
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 23
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 24
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 25
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 26
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 27
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
The Income Tax (Digital Requirements) Regulations 2021
reg. 28
The Income Tax (Digital Requirements) Regulations 2021
reg. 1
Justin HollidayJoanna RowlandTwo of the Commissioners for Her Majesty’s Revenue and Customs