# The Income Tax (Digital Obligations) Regulations 2026, Regulation 5: Digital start date


(1) Where the person—
(a) is a relevant person on 6th April 2026, and
(b) immediately before 6th April 2026—
(i) was carrying on the relevant activity, and
(ii) was, or had been, required to comply with an obligation to deliver a return for the tax year 2024-25 containing financial information about that activity,
the digital start date is 6th April 2026.
(2) Otherwise, the digital start date is 6th April in the tax year after the tax year in which the person is first required to comply with an obligation to deliver a return containing financial information about the relevant activity.
(3) However, where a relevant person makes a calendar quarters election in relation to the tax year (“the tax year Y”) containing the 6th April that is determined by paragraph (1) or (2), the digital start date is instead 1st April in the tax year Y-1.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.