# The Income Tax (Digital Obligations) Regulations 2026, Regulation 31: Exemption for persons beginning to have specified description after the end of the previous filing tax year


(1) This regulation applies in relation to a relevant person and a digital obligation tax year (“the tax year Y”) where—
(a) after the end of the previous filing tax year in relation to the tax year Y, the person has begun to be a person to whom this Section applies, and
(b) the person has given a notice satisfying HMRC of this fact.
(2) Where this regulation applies—
(a) a digital obligation does not apply to the person in respect of the tax year Y;
(b) any digital obligation of the person which has already arisen in relation to the tax year Y is to be taken never to have arisen.

---
Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/31 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.