---
title: "The Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Digitally Obligated Persons) Regulations 2026"
id: bd393ec9-5461-4582-a4ae-9d0d20665162
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/370
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/bd393ec9-5461-4582-a4ae-9d0d20665162
language: en
in_force_from: 2026-03-25
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/370/data.xml
read_on: 2026-11-10
sha256: 7c50eeb1d119701028ab2ef3003b0ba02798c70c01679eefde5ccfcb29d05246
provisions: 4
---

# The Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Digitally Obligated Persons) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 370 (C. 31)
INCOME TAX
CAPITAL GAINS TAX
The Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Digitally Obligated Persons) Regulations 2026
Made
25th March 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 116(3) and (4), 117(2) and (3) and 118(2) and (3) of the Finance Act 2021.

## 1 Citation {#regulation-1}

These Regulations may be cited as the Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Digitally Obligated Persons) Regulations 2026.

## 2 Interpretation {#regulation-2}

In these Regulations, “digitally obligated person” means a person who, in the tax year 2026-27, is subject to a requirement to provide information under regulations made under paragraph 7 of Schedule A1 to the Taxes Management Act 1970(periodic updates), other than a person to whom provision under paragraph 14(1A) or 15(3) of that Schedule applies (prior requirements to be treated as never having been imposed).

## 3 Appointed Day {#regulation-3}

(1) 1st April 2026 is the day appointed for the coming into force of Schedules 24, 25 and 27 to the Finance Act 2021 (penalties for failure to make returns or deliberately withholding information and consequential amendments), so far as not already in force, for the purposes of failures by digitally obligated persons in relation to returns which—
(a) are required to be made in respect of persons other than trustees or partnerships in relation to the tax year 2026-27 or any subsequent tax year, and
(b) fall within—
(i) item 1 of the Table in paragraph 2 of Schedule 24, or
(ii) item 1 of the Table in paragraph 1 of Schedule 25.
(2) 1st April 2026 is the day appointed for the coming into force of Schedules 26 and 27 to the Finance Act 2021 (penalties for failure to pay tax and consequential amendments), so far as not already in force, for the purposes of failures by digitally obligated persons in relation to payments of the tax due on or before the specified date which—
(a) are payable in respect of persons other than trustees or partnerships in relation to the tax year 2026-27 or any subsequent tax year, and
(b) fall within the table relating to income tax or capital gains tax in paragraph 1 of Schedule 26.