The Income Tax (Digital Requirements) Regulations 2021
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.
Lifecycle
Department
Made
23 Sept 2021
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In force
06 Apr 2024
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 2(4), 7 to 9, 11, 13 to 15 and 18 of Schedule A1 to the Taxes Management Act 1970.
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