Prospective
4.—(1) Where a relevant person is carrying on a business(1) immediately before 6th April 2023 the digital start date that applies to that business is 6th April 2024.
(2) Paragraphs (3) and (4) apply where a relevant person—
(a)commences carrying on a business on or after 6th April 2023; and
(b)is required to make or deliver a return under section 8 of TMA 1970 including information relating to that business.
(3) Where the exception in section 8(1G) of TMA 1970(2) applies to the return, the digital start date that applies to the business is 6th April in Year 4, where Year 1 is the year of assessment to which the return relates.
(4) In any other case, the digital start date that applies to the business is 6th April in Year 3, where Year 1 is the year of assessment to which the return relates.
Commencement Information
I1Reg. 4 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1
“Business” is defined in paragraph 6 of Schedule A1.
Section 8(1G) was inserted by section 88(4) of the Finance Act 2007 (c. 11) and amended by paragraph 3(10) of Schedule 14 to the Finance (No. 2) Act 2017.