The Income Tax (Digital Requirements) (Amendment) Regulations 2024
These Regulations amend the Income Tax (Digital Requirements) Regulations 2021 (“the principal Regulations”) which make provision for digital reporting and record keeping in relation to income tax.
Lifecycle
Department
Made
19 Feb 2024
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In force
14 Mar 2024
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 2(4), 7, 8, 11, 13 to 15 and 18 of Schedule A1 to the Taxes Management Act 1970.
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