{
  "url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Meaning of “functional compatible software”",
  "text": "(1) “Functional compatible software” means a software program which can be used to—\n(a) give quarterly updates, and corrections to such updates, to HMRC using the API platform,\n(b) deliver returns, and give notice of amendments to returns, using the API platform,\n(c) keep and correct digital records, and\n(d) receive information from HMRC using the API platform in relation to compliance with an obligation to do anything mentioned in sub-paragraphs (a) to (c).\n(2) In paragraph (1)—\n“API platform” means the application programming interface enabling software programs to communicate with HMRC and meeting such conditions as the Commissioners may specify by direction;\n“program” means—\n(a) a single program, or\n(b) a set of programs where, once data forming part of digital records have been recorded in one program in the set, the amendment of or access to those data, using any of the programs in the set, does not require any further recording of those data by the user.",
  "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/3",
    "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."
}