The Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Digitally Obligated Persons) Regulations 2026

These Regulations provide that 1st April 2026 is the appointed day on which Schedules 24 to 27 come into force for income tax and capital gains tax for the purposes of failures by digitally obligated persons in relation to returns required to be made and tax payable by persons other than trustees or partnerships.