# The Income Tax (Digital Obligations) Regulations 2026, Regulation 8: Obligation to use functional compatible software to deliver return


A relevant person who is required to deliver a return for a digital obligation tax year must use functional compatible software to do so.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.