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The Income Tax (Digital Obligations) Regulations 2026

Part 5 Digital record-keeping

Original text. Later amendments are not shown.

15Obligation to keep digital records

Part 5

Legislation: The Income Tax (Digital Obligations) Regulations 2026
Citation: S.I. 2026/336, part 5
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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