# The Income Tax (Additional Information to be included in Returns) Regulations 2025, Regulation 1: Citation, commencement and interpretation


(1) These Regulations may be cited as the Income Tax (Additional Information to be included in Returns) Regulations 2025 and come into force on 6th April 2025.
(2) In these Regulations—
“personal return” means a return in pursuance of a notice under section 8(1) of the Taxes Management Act 1970;
“trustee’s return” means a return in pursuance of a notice under section 8A(1) of the Taxes Management Act 1970.

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Source: https://www.legislation.gov.uk/uksi/2025/84/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.