# The Income Tax (Digital Obligations) Regulations 2026, Regulation 22: Application of this Chapter to the tax year 2026-27


This Chapter applies to a relevant person for the digital obligation tax year 2026-27 if the amount of the person’s qualifying income for the tax year 2024-25 is not more than the qualifying amount for the tax year 2024-25.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/22 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.