{
  "url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-2.json",
  "legislation": "uksi/2025/84",
  "legislation_title": "The Income Tax (Additional Information to be included in Returns) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Additional information to be provided in relation to commencement and cessation of business activities",
  "text": "(1) This regulation applies to a person required to make and deliver a personal return, a trustee’s return or a partnership return for a year of assessment (“the relevant year”) after the tax year 2024-25.\n(2) If the return is required to contain information relating to a business activity carried on by the person which commenced or ceased during the relevant year, the person must include in the return the date on which the business activity commenced or ceased.\n(3) In this regulation, “business activity” means a trade, profession or vocation which may give rise to profits chargeable to income tax under Chapter 2 of Part 2 of ITTOIA 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The definition of “partnership return” in section 118(1) of the Taxes Management Act 1970 (which refers to section 12AA(10A)) was inserted by paragraph 33(2) of Schedule 29 to the Finance Act 2001 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The definition of “tax year” given in section 4(2) of the Income Tax Act 2007 (c. 3) (“ITA 2007”) applies for the purposes of the Income Tax Acts (by section 989 of ITA 2007)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2005 c. 5. The definition of “ITTOIA 2005” in section 118(1) of the Taxes Management Act 1970 was inserted by paragraph 380 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (“ITTOIA 2005”). “Profession” and “vocation” are not defined in ITTOIA 2005. Part 2 of Schedule 4 to ITTOIA 2005 (as amended by paragraph 592(55) of Schedule 1 to ITA 2007) refers to the definition of “trade” in section 989 of ITA 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/84/regulation/2",
    "retrieved_at": "2026-10-28T21:21:16.550477+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}