# The Income Tax (Digital Obligations) Regulations 2026, Regulation 28: Exemptions for relevant activities of specified description


(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).
(2) The descriptions are—
(a) a relevant activity carried on by a trustee, in that capacity;
(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;
(c) the provision of qualifying care within the meaning of Chapter 2 of Part 7 of ITTOIA 2005 (qualifying care relief).
(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.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/28 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.