# The Income Tax (Digital Obligations) Regulations 2026, Regulation 20: Meaning of “excluded”


In regulation 19, a person is “excluded” if the person is—
(a) digitally excluded, or
(b) unable to meet any condition relating to the verification of identity arising under regulation 46, by reason of any circumstance beyond the person’s control.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/20 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.