The Income Tax (Digital Obligations) Regulations 2026
These Regulations make provision requiring the use of software to deliver information relating to income tax to His Majesty’s Revenue and Customs (“HMRC”) and to keep related records.
Lifecycle
Department
Made
23 Mar 2026
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In force
01 Apr 2026
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 7, 9, 11, 13 to 15 and 18 of Schedule A1 to the Taxes Management Act 1970.
DocumentsOpen on legislation.gov.uk →