The Income Tax (Digital Requirements) Regulations 2021 No. 1076

Prospective

PART 3 U.K. Quarterly updates

Early provision of update information for quarterly periods U.K.

10.—(1) Subject to paragraph (2), a relevant person may provide update information as specified in an update notice for the whole of a quarterly period before the end of that period.

(2) A relevant person may do so only if—

(a) the update information is provided by a date (“the provision date”) which is within 10 days before the end of the quarterly period;

(b) when providing the update information, the relevant person confirms that the update information covers the whole of quarterly period; and

(c) the relevant person reasonably expects that no update information will arise in respect of the period commencing with the provision date and ending with the end of the quarterly period.

Commencement Information

I1 Reg. 10 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1