{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-28",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-28.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/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Exemptions for relevant activities of specified description",
  "text": "(1) 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).\n(2) The descriptions are—\n(a) a relevant activity carried on by a trustee, in that capacity;\n(b) 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;\n(c) the provision of qualifying care within the meaning of Chapter 2 of Part 7 of ITTOIA 2005 (qualifying care relief).\n(3) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/28",
    "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."
}