# The Income Tax (Additional Information to be included in Returns) Regulations 2025, Regulation 2: Additional information to be provided in relation to commencement and cessation of business activities


(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2025/84/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.