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The Income Tax (Digital Requirements) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 1076
- PART 6
- Regulation 17
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Digital records – corrections and omissions
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17.—(1) Where a relevant person discovers an error or omission in their digital records, the relevant person must correct the digital records as soon as possible.
(2) Paragraph (3) applies where—
(a)in consequence of such an error or omission a quarterly update is provided to HMRC which contains incorrect or incomplete information; and
(b)an end of period statement has not been provided for the relevant period to which the quarterly update applies.
(3) The relevant person must provide the correct or complete information to HMRC when the relevant person next provides—
(a)a quarterly update; or
(b)the end of period statement,
whichever the relevant person is first required to provide after the digital records are corrected.
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