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

S.I. 2021/1076 · made 23 September 2021 · revised to 6 April 2026

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PDFs: Printed copy https://openlegislation.uk/income-tax-digital-requirements-regulations-2021-revoked/pdf/uksi_20211076_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/income-tax-digital-requirements-regulations-2021-revoked/pdf/uksiem_20211076_en.pdf

## Introductory text

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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## Part 1: General

## 1 Citation and commencement

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## 2 Interpretation

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## 3 Use of functional compatible software

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## 4 Digital start date

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## Part 2: Digital records

## 5 Keeping and recording digital records

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## 6 Digital records

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## Part 3: Quarterly updates

## 7 Quarterly updates

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## 8 Update notices

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## 9 Commencement and cessation of the requirement to provide quarterly updates

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## 10 Early provision of update information for quarterly update periods

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## Part 4: End of period statements

## 11 Provision of end of period statements

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## 12 End of period notices

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## 13 Specified information

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

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## Part 5: Retail sales of retailers

## 15 Retailers – elections

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## 16 Digital records in relation to retail sales

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## Part 6: Corrections and omissions

## 17 Digital records – corrections and omissions

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## 18 End of period statements – amendment by relevant persons

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## 19 End of period statements – corrections by HMRC

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## Part 7: Digital exclusion exemption

## 20 Exemption for the digitally excluded

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## Part 8: Other exemptions

## 21 Income exemption

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

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## 23 Election not to be exempt

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## 24 Non-resident company exemption

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## 25 Trustee exemption

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## 26 Exemption for foreign businesses of non-UK domiciled individuals

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## 26A Qualifying care exemption

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## 26B No NINO exemption

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## Part 9: Election for Schedule A1 to apply

## 27 Election for Schedule A1 to apply

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## Part 10: Notices

## 28 Notices

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## Signature

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## Explanatory note

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Source: https://www.legislation.gov.uk/uksi/2021/1076 (the official version)
Page: https://openlegislation.uk/income-tax-digital-requirements-regulations-2021-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.