OpenLegislation

The Income Tax (Digital Requirements) Regulations 2021 (revoked)

S.I. 2021/1076 · Made 23 September 2021 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 6 April 2026.

Income Tax

Made at 9.22 a.m. on 23rd September 2021

Laid before the House of Commons at 1.30 p.m. on 23rd September 2021

Coming into force 6th April 2024

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Annotations to the whole text

Textual amendments

F1

Regulations revoked (1.4.2026) by The Income Tax (Digital Obligations) Regulations 2026 (S.I. 2026/336), regs. 1, 48(a)

Contents

  1. Part 1: General Repealed
  2. 1Citation and commencement Repealed
  3. 2Interpretation Repealed
  4. 3Use of functional compatible software Repealed
  5. 4Digital start date Repealed
  6. Part 2: Digital records Repealed
  7. 5Keeping and recording digital records Repealed
  8. 6Digital records Repealed
  9. Part 3: Quarterly updates Repealed
  10. 7Quarterly updates Repealed
  11. 8Update notices Repealed
  12. 9Commencement and cessation of the requirement to provide quarterly updates Repealed
  13. 10Early provision of update information for quarterly update periods Repealed
  14. Part 4: End of period statements Repealed
  15. 11Provision of end of period statements Repealed
  16. 12End of period notices Repealed
  17. 13Specified information Repealed
  18. 14Commencement and cessation of requirement to provide end of period statements Repealed
  19. Part 5: Retail sales of retailers Repealed
  20. 15Retailers – elections Repealed
  21. 16Digital records in relation to retail sales Repealed
  22. Part 6: Corrections and omissions Repealed
  23. 17Digital records – corrections and omissions Repealed
  24. 18End of period statements – amendment by relevant persons Repealed
  25. 19End of period statements – corrections by HMRC Repealed
  26. Part 7: Digital exclusion exemption Repealed
  27. 20Exemption for the digitally excluded Repealed
  28. Part 8: Other exemptions Repealed
  29. 21Income exemption Repealed
  30. 22Income exemption: persons to whom the digital requirements have applied for three tax years Repealed
  31. 23Election not to be exempt Repealed
  32. 24Non-resident company exemption Repealed
  33. 25Trustee exemption Repealed
  34. 26Exemption for foreign businesses of non-UK domiciled individuals Repealed
  35. 26AQualifying care exemption Repealed
  36. 26BNo NINO exemption Repealed
  37. Part 9: Election for Schedule A1 to apply Repealed
  38. 27Election for Schedule A1 to apply Repealed
  39. Part 10: Notices Repealed
  40. 28Notices Repealed
  41. Signature
  42. Explanatory note

1Citation and commencement

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2Interpretation

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3Use of functional compatible software

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4Digital start date

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5Keeping and recording digital records

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6Digital records

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7Quarterly updates

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8Update notices

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9Commencement and cessation of the requirement to provide quarterly updates

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10Early provision of update information for quarterly update periods

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11Provision of end of period statements

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12End of period notices

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13Specified information

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14Commencement and cessation of requirement to provide end of period statements

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15Retailers – elections

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16Digital records in relation to retail sales

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17Digital records – corrections and omissions

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18End of period statements – amendment by relevant persons

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19End of period statements – corrections by HMRC

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20Exemption for the digitally excluded

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21Income exemption

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22Income exemption: persons to whom the digital requirements have applied for three tax years

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23Election not to be exempt

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24Non-resident company exemption

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25Trustee exemption

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26Exemption for foreign businesses of non-UK domiciled individuals

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26AQualifying care exemption

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26BNo NINO exemption

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27Election for Schedule A1 to apply

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28Notices

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Signature

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Explanatory note

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .