Regulation 28 Exemptions for relevant activities of specified description
A digital obligation does not apply to a relevant person in relation to a relevant activity where the person has given a notice satisfying HMRC that the activity is of a description specified in paragraph (2).
The descriptions are—
a relevant activity carried on by a trustee, in that capacity;
a trade, profession or vocation which a performer is treated, under section 13(2) of ITTOIA 2005 (visiting performers), as carrying on in the United Kingdom;
the provision of qualifying care within the meaning of Chapter 2 of Part 7 of ITTOIA 2005 (qualifying care relief)f1.
In paragraph (1), giving a notice includes delivering a return containing information about the activity which is sufficient to enable HMRC to be satisfied that the activity is of a specified description.
Annotations
Footnotes
- f1
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The meaning of providing qualifying care is given by section 805A of ITTOIA 2005 which was inserted by paragraph 6 of Schedule 1 to the Finance (No. 3) Act 2010.