{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-26",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-26.json",
  "legislation": "uksi/2026/336",
  "legislation_title": "The Income Tax (Digital Obligations) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Determination of qualifying income",
  "text": "In determining the amount of a person’s qualifying income for a tax year—\n(a) the amount of income from a relevant activity is—\n(i) the amount included in the return before any deductions, or\n(ii) if the person is not required to include in the return the amount of income from the relevant activity before any deductions, the amount included in the return after deductions;\n(b) no amount of the following for the tax year is to be included—\n(i) an amount received by a trustee, in that capacity;\n(ii) payments or transfers to which section 13(2) of ITTOIA 2005 (visiting performers) applies;\n(iii) qualifying care receipts within the meaning of Chapter 2 of Part 7 of ITTOIA 2005 (qualifying care relief);\n(c) no account is to be taken of an amendment of the person’s return for that tax year which—\n(i) would increase the person’s qualifying income for the year, and\n(ii) is made after the start of the tax year in relation to which the exemption under this Chapter would apply;\n(d) if a person’s qualifying income for a tax year is in respect of a period of other than 12 months, the qualifying income is to be adjusted proportionately on the basis of the length of the period or, if it appears that that method would work unreasonably or unjustly, on a just and reasonable basis.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The meaning of “qualifying care receipts” is given by section 805 of ITTOIA 2005 which was amended by paragraph 5 of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33), paragraph 42 of Schedule 4 to the Finance Act 2013, paragraph 11 of Schedule 2 to the Finance (No. 2) Act 2017, paragraph 23 of Schedule 1 to the Finance Act 2022 (c. 3) and paragraph 33 of Schedule 10 to the Finance Act 2024 (c. 3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/26",
    "retrieved_at": "2026-10-28T21:03:38.080943+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}