# The Income Tax (Digital Obligations) Regulations 2026, Regulation 46: Verification of identity


In order to comply with a digital obligation, a relevant person must meet such conditions relating to the verification of identity as the Commissioners may specify by direction.

---
Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/46 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.