{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-29",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-29.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/29",
  "kind": "regulation",
  "number": "29",
  "heading": "Further exemptions: overseas activities in non-residence cases",
  "text": "(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.\n(2) A digital obligation does not apply to the person in relation to the tax year Y and the activity if—\n(a) the person was not resident in the United Kingdom in the tax year Y-2, or\n(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.\n(3) In paragraph (2), a person is a “new non-resident” in the tax year Y if the person—\n(a) was resident in the United Kingdom for the tax year Y-2,\n(b) is not resident, or reasonably expects not to be resident, in the United Kingdom for the tax year Y, and\n(c) has given a notice satisfying HMRC of these facts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/336/regulation/29",
    "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."
}