# The Income Tax (Digital Obligations) Regulations 2026, Introduction: Introductory text


Income Tax
Made 23rd March 2026
Laid before the House of Commons 24th March 2026
Coming into force 1st April 2026
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 7, 9, 11, 13 to 15 and 18 of Schedule A1 to the Taxes Management Act 1970.

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Source: https://www.legislation.gov.uk/uksi/2026/336/introduction (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.