# The Income Tax (Digital Obligations) Regulations 2026, Regulation 6: Digital termination date


(1) Where the person ceases to carry on the relevant activity—
(a) the digital termination date is the date of that cessation, and
(b) the person must give notice to HMRC of the digital termination date no later than the quarterly update deadline for the quarterly update period in which that date falls.
(2) However, paragraph (1)(b) does not apply—
(a) where the digital termination date is earlier than the digital start date, or
(b) to a person to whom, by virtue of any provision of Part 7, or of regulation 45, no digital obligation applies on the digital termination date.
(3) In paragraph (1), the cessation of the carrying on of an activity includes—
(a) a cessation which is treated as occurring under section 17(2)(a) of ITTOIA 2005 (effect of becoming or ceasing to be a UK resident);
(b) where the activity is an overseas property business within the meaning of section 265 of ITTOIA 2005 (overseas property business), the person ceasing to be resident in the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.