SI 2021/1076 The Income Tax (Digital Requirements) Regulations 2021

Published on: 24 September 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations make provision under Schedule A1 of Taxes Management Act 1970 (which is not yet in force) for digital reporting and record keeping in relation to income tax (known as making tax digital (MTD). These Regulations come into force on 6 April 2024.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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