# The Income Tax (Digital Obligations) Regulations 2026, Regulation 44: Averaging profits


This Chapter applies to a person for a tax year in relation to which the person makes an averaging claim under Chapter 16 of Part 2 of ITTOIA 2005 (averaging profits of farmers and creative artists).

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/44 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.