# The Income Tax (Digital Obligations) Regulations 2026, Regulation 9: Obligation to give HMRC quarterly updates


(1) A relevant person must—
(a) give HMRC a submission of information (a “quarterly update”), in relation to each relevant activity of the person, for each quarterly update period associated with a digital obligation tax year,
(b) use functional compatible software to do so, and
(c) give HMRC each quarterly update no later than the quarterly update deadline for the period for which the update is given.
(2) The person may only give HMRC a quarterly update before the end of the quarterly update period for which the update is given if—
(a) the update is given to HMRC not more than 10 days before the end of the quarterly update period, and
(b) the person reasonably believes that the update contains the quarterly update information required for the whole of the quarterly update period.
(3) The person is not required to give HMRC a quarterly update in relation to a relevant activity for any quarterly update period after the period in which the digital termination date for that relevant activity falls.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.