{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“calendar quarters election” has the meaning given in regulation 11(1);\n“digital obligation” means an obligation of a relevant person arising under any provision of Parts 4 to 6 which requires the use of functional compatible software;\n“digital obligation tax year” has the meaning given by regulation 7;\n“digital records” has the meaning given by regulation 15(2);\n“digital start date” has the meaning given by regulation 5;\n“digital termination date” has the meaning given by regulation 6;\n“direction” means a specific or general direction;\n“financial information” has the same meaning as in paragraph 7(2) of Schedule A1;\n“functional compatible software” has the meaning given by regulation 3(1);\n“overseas activity” means—\n(a) a relevant activity carried on wholly outside the United Kingdom, or\n(b) where a relevant activity is carried on partly outside the United Kingdom, that part of the activity;\n“previous filing tax year”, in relation to a person and a tax year (“the tax year Y”), means the latest tax year for which the person—\n(a) was required to make and deliver a return, and\n(b) had to do so before the start of the tax year Y;\n“qualifying amount”, in relation to a tax year, has the meaning given by regulation 27;\n“qualifying income” has the meaning given by regulation 25;\n“quarterly update” has the meaning given by regulation 9(1);\n“quarterly update deadline” has the meaning given by regulations 12 and 13;\n“quarterly update information” has the meaning given by regulation 10(1);\n“quarterly update period” has the meaning given by regulations 12 to 14;\n“return” means a return required pursuant to a notice under section 8(1)(a) of TMA 1970 (personal return);\n“Schedule A1” means Schedule A1 to TMA 1970;\n“tax year Y-1”, in relation to a tax year (“the tax year Y”), means the tax year before the tax year Y, and “tax year Y-2” and “tax year Y-3” are to be construed accordingly;\n“tax year Y+1”, in relation to a tax year (“the tax year Y”), means the tax year after the tax year Y;\n“TMA 1970” means the Taxes Management Act 1970;\n“trustee” includes an executor or an administrator liable to tax under section 74(1) of TMA 1970 (personal representatives).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Relevant person” is defined in paragraph 1(1) of Schedule A1 to the Taxes Management Act 1970 (“TMA 1970”). Paragraph 1 of Schedule A1 was substituted by section 256(3) of the Finance Act 2026."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“Relevant activity” is defined in paragraph 1(2) and (3) of Schedule A1 to TMA 1970."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The definition of “tax year” given in section 4(2) of the Income Tax Act 2007 (c. 3) (“ITA 2007”) applies for the purposes of the Income Tax Acts (by section 989 of ITA 2007)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 8(1) was substituted by section 178(1) of the Finance Act 1994 (c. 9) and amended by section 121(1) of the Finance Act 1996 (c. 8) and Part 5(3) of Schedule 27 to the Finance Act 2007 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/2",
    "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."
}