# The Income Tax (Digital Obligations) Regulations 2026, Regulation 10: Content of quarterly update


(1) A quarterly update must contain such information (“quarterly update information”) relating to a relevant activity of a relevant person as the Commissioners may specify by direction.
(2) Quarterly update information may consist of any information which the Commissioners have power to specify under paragraph 7 of Schedule A1.
(3) The Commissioners may specify different quarterly update information in relation to different—
(a) descriptions of relevant person or relevant activity;
(b) quarterly update periods.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/10 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.