# The Income Tax (Digital Obligations) Regulations 2026, Regulation 16: Amendment of return using functional compatible software


A relevant person who uses functional compatible software to deliver a return for a digital obligation tax year may use functional compatible software to give notice of an amendment of that return pursuant to section 9ZA of TMA 1970 (amendment of personal or trustee return by taxpayer).

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/16 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.