# The Income Tax (Digital Obligations) Regulations 2026, Regulation 23: Application of this Chapter to any tax year after 2026-27 where no digital obligation applied in previous tax year


This Chapter applies to a relevant person for a digital obligation tax year (“the tax year Y”) after the tax year 2026-27 if—
(a) no digital obligation applied to the person in relation to the tax year Y-1, and
(b) the amount of the person’s qualifying income for the tax year Y-2 is not more than the qualifying amount for the tax year Y-2.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/23 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.