# The Income Tax (Digital Obligations) Regulations 2026, Regulation 24: Application of this Chapter to any tax year after 2028-29 where a digital obligation applied in previous three tax years


This Chapter also applies to a person for a digital obligation tax year (“the tax year Y”) after the tax year 2028-29 if—
(a) a digital obligation applied to the person in relation to the tax year Y-3, the tax year Y-2 and the tax year Y-1, and
(b) the amount of the person’s qualifying income for each of those three tax years was not more than the qualifying amount for that tax year.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/24 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.