Regulation 29 Further exemptions: overseas activities in non-residence cases
(1)
This regulation applies to a relevant person, a digital obligation tax year (“the tax year Y”) and a relevant activity of the person which is an overseas activity.
(2)
A digital obligation does not apply to the person in relation to the tax year Y and the activity if—
(a)
the person was not resident in the United Kingdom in the tax year Y-2, or
(b)
the tax year Y is a tax year after the tax year 2026-27 and the person is a new non-resident in the tax year Y.
(3)
In paragraph (2), a person is a “new non-resident” in the tax year Y if the person—
(a)
was resident in the United Kingdom for the tax year Y-2,
(b)
is not resident, or reasonably expects not to be resident, in the United Kingdom for the tax year Y, and
(c)
has given a notice satisfying HMRC of these facts.