# The Income Tax (Digital Obligations) Regulations 2026, Regulation 37: Companies chargeable to income tax on profits of trade


This Chapter applies to a company for a tax year if the company is chargeable to tax under Part 2 of ITTOIA 2005 (trading income) for that tax year.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/37 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.