# The Income Tax (Digital Obligations) Regulations 2026, Regulation 2: Interpretation


In these Regulations—
“calendar quarters election” has the meaning given in regulation 11(1);
“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;
“digital obligation tax year” has the meaning given by regulation 7;
“digital records” has the meaning given by regulation 15(2);
“digital start date” has the meaning given by regulation 5;
“digital termination date” has the meaning given by regulation 6;
“direction” means a specific or general direction;
“financial information” has the same meaning as in paragraph 7(2) of Schedule A1;
“functional compatible software” has the meaning given by regulation 3(1);
“overseas activity” means—
(a) a relevant activity carried on wholly outside the United Kingdom, or
(b) where a relevant activity is carried on partly outside the United Kingdom, that part of the activity;
“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—
(a) was required to make and deliver a return, and
(b) had to do so before the start of the tax year Y;
“qualifying amount”, in relation to a tax year, has the meaning given by regulation 27;
“qualifying income” has the meaning given by regulation 25;
“quarterly update” has the meaning given by regulation 9(1);
“quarterly update deadline” has the meaning given by regulations 12 and 13;
“quarterly update information” has the meaning given by regulation 10(1);
“quarterly update period” has the meaning given by regulations 12 to 14;
“return” means a return required pursuant to a notice under section 8(1)(a) of TMA 1970 (personal return);
“Schedule A1” means Schedule A1 to TMA 1970;
“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;
“tax year Y+1”, in relation to a tax year (“the tax year Y”), means the tax year after the tax year Y;
“TMA 1970” means the Taxes Management Act 1970;
“trustee” includes an executor or an administrator liable to tax under section 74(1) of TMA 1970 (personal representatives).

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.