SI 2024/167 The Income Tax (Digital Requirements) (Amendment) Regulations 2024

Published on: 23 February 2024

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend SI 2021/1076 which provide for persons with income from a trade, profession or vocation, or income from a property business, which are chargeable to income tax and exceed a threshold amount to follow the rules for MTD for Income Tax from 6 April 2024.

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

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