{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-15",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-15.json",
  "legislation": "uksi/2026/336",
  "legislation_title": "The Income Tax (Digital Obligations) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Obligation to keep digital records",
  "text": "(1) A relevant person must—\n(a) subject to paragraph (4), keep the records specified by paragraph (2) (“digital records”) in relation to a digital obligation tax year,\n(b) use functional compatible software to do so, and\n(c) ensure that each record is recorded in accordance with paragraph (3).\n(2) The digital records, in relation to a digital obligation tax year, are—\n(a) records of the financial information required to be included—\n(i) in each quarterly update for that tax year;\n(ii) in a return for that tax year;\n(b) details of the items comprised in the financial information described in sub-paragraph (a), including the amounts of those items and the dates on which they were received or incurred;\n(c) such other records as the Commissioners consider relevant to ascertaining financial information described in sub-paragraph (a) as the Commissioners may specify by direction.\n(3) A digital record in relation to a digital obligation tax year must be—\n(a) in such form as the Commissioners may specify by direction, and\n(b) recorded—\n(i) if the record relates to financial information required to be included in a quarterly update, no later than the date on which that update is given, or required to be given, to HMRC, whichever is earlier;\n(ii) otherwise, no later than the date on which a return for that tax year is delivered, or required to be delivered, whichever is earlier.\n(4) Where, by direction under this paragraph, the Commissioners specify a subset of digital records, a relevant person may elect to keep only that subset.\n(5) A direction under paragraph (4) may specify different subsets of digital records in different cases.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/15",
    "retrieved_at": "2026-10-28T21:03:38.080943+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."
}