UK Statutory Instrument SI 2026/336 United Kingdom

The Income Tax (Digital Obligations) Regulations 2026

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Responsible Person5 Any Person1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Responsible Person — also bound by 115 other Acts
MH(CT)(S)A 2003 30 duties
Any Person — also bound by 2684 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.006 Digital termination date Regulated
  • Notify HMRC of your digital termination date when you cease tradingAny Person
s.008 Obligation to use functional compatible software to deliver return Regulated
  • Use HMRC-compatible software to file your tax returnResponsible Person
s.009 Obligation to give HMRC quarterly updates Regulated
  • Send HMRC quarterly updates using compatible softwareResponsible Person
s.010 Content of quarterly update Regulated
  • Include HMRC-specified information in quarterly updatesResponsible Person
s.015 Obligation to keep digital records Regulated
  • Keep digital records using HMRC-compatible softwareResponsible Person
s.019 Exclusion notice given by the Commissioners Regulated
Other duties (1) — Crown / regulator
  • Commissioners must decide exclusion notifications and issue exclusion noticesCrown / Minister / Government department
s.046 Verification of identity Regulated
  • Verify your identity as HMRC directs for digital tax obligationsResponsible Person
41 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Meaning of “functional compatible software”
s.004 Application of regulations 5, 6 and 7
s.005 Digital start date
s.007 Digital obligation tax years
s.011 Calendar quarters election
s.012 Quarterly update periods and associated deadlines where no calendar quarters election has effect
s.013 Quarterly update periods and associated deadlines where calendar quarters election has effect
s.014 Final quarterly update period to end with digital termination date
s.016 Amendment of return using functional compatible software
s.017 Correction of digital records and quarterly updates
s.018 Exemption where an exclusion notice is in place
s.020 Meaning of “excluded”
s.021 Exemption where this Chapter applies
s.022 Application of this Chapter to the tax year 2026-27
s.023 Application of this Chapter to any tax year after 2026-27 where no digital obligation applied in previous tax year
s.024 Application of this Chapter to any tax year after 2028-29 where a digital obligation applied in previous three tax years
s.025 Qualifying income
s.026 Determination of qualifying income
s.027 Qualifying amount for a tax year
s.028 Exemptions for relevant activities of specified description
s.029 Further exemptions: overseas activities in non-residence cases
s.030 Exemption for persons having specified description in the previous filing tax year
s.031 Exemption for persons beginning to have specified description after the end of the previous filing tax year
s.032 Powers of attorney, appointments of deputy etc
s.033 Ministers of religion
s.034 Lloyd’s underwriters
s.035 No national insurance number
s.036 Exemption under this Chapter
s.037 Companies chargeable to income tax on profits of trade
s.038 Persons entitled to certain reductions or allowances
s.039 Exemption for the tax year 2026-27 where this Chapter applies
s.040 Trust, settlement or estate income
s.041 Visiting performers
s.042 Providers of qualifying care
s.043 Residence and foreign income and gains regime, etc
s.044 Averaging profits
s.045 Further exemptions by direction
s.047 Notices: form, method of giving, accompanying evidence and timing
s.048 Revocation

Help complying

Guvnor’s practical routes through this instrument.

File your first Self Assessment tax return

A step-by-step learning path for filing your first Self Assessment tax return. Covers registration, getting your UTR, setting up records, completing your …

Self Assessment quick compliance check

A quick compliance check for experienced Self Assessment filers. Covers key deadlines, payment amounts, penalty risks, recent changes, and MTD readiness.

Manage your tax compliance

Understand and manage your ongoing tax obligations as a UK business owner. Covers Self Assessment, VAT, Corporation Tax, record keeping, Making Tax …

Self Assessment for landlords

A learning path for landlords who need to report rental income through Self Assessment. Covers registration, reporting property income on SA105, allowable …
4 more guides that reference this instrument
Rent a chair or room in a salon as a self-employed stylist Tax and trading status for selling on Vinted, eBay or Etsy Use Making Tax Digital for Income Tax Keep business records as a sole trader

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.