# The Income Tax (Digital Obligations) Regulations 2026, Regulation 30: Exemption for persons having specified description in the previous filing tax year


A digital obligation does not apply to a relevant person in relation to a digital obligation tax year (“the tax year Y”) where, at any point in the previous filing tax year in relation to the tax year Y, the person was a person to whom this Section applies.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/30 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.