The Income Tax (Digital Requirements) Regulations 2021

1. Introductory Text

2. PART 1 General

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Use of functional compatible software

   4. 4. Digital start date

3. PART 2 Digital records

   1. 5. Keeping and recording digital records

   2. 6. Digital records

4. PART 3 Quarterly updates

   1. 7. Quarterly updates

   2. 8. Update notices

   3. 9. Commencement and cessation of the requirement to provide quarterly updates

   4. 10. Early provision of update information for quarterly update periods

5. PART 4 End of period statements

   1. 11. Provision of end of period statements

   2. 12. End of period notices

   3. 13. Specified information

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

6. PART 5 Retail sales of retailers

   1. 15. Retailers – elections

   2. 16. Digital records in relation to retail sales

7. PART 6 Corrections and omissions

   1. 17. Digital records – corrections and omissions

   2. 18. End of period statements – amendment by relevant persons

   3. 19. End of period statements – corrections by HMRC

8. PART 7 Digital exclusion exemption

   1. 20. Exemption for the digitally excluded

9. PART 8 Other exemptions

   1. 21. Income exemption

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

   3. 23. Election not to be exempt

   4. 24. Non-resident company exemption

   5. 25. Trustee exemption

   6. 26. Exemption for foreign businesses of non-UK domiciled individuals

   7. 26A. Qualifying care exemption

   8. 26B. No NINO exemption

10. PART 9 Election for Schedule A1 to apply

    1. 27. Election for Schedule A1 to apply

11. PART 10 Notices

    1. 28. Notices

12. Signature

13. Explanatory Note