# The Income Tax (Digital Obligations) Regulations 2026, 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.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/29 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.