# The Income Tax (Digital Obligations) Regulations 2026, Regulation 35: No national insurance number


A digital obligation does not apply to a relevant person in relation to a digital obligation tax year (“the tax year Y”) where, on the last day (5th April) of the tax year Y-1, the person is an individual without a national insurance number.

---
Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/35 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.