The Data-gathering (Ongoing Data: Interest and Payment Card Transactions) Regulations 2026
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Change 1
4 Relevant merchant acquirer’s obligation to provide ongoing data
(1) Paragraph (2) applies to a relevant merchant acquirer and each month, beginning with— (a) April 2028, or (b) the month during which the relevant merchant acquirer begins to carry on the activity by virtue of which it is a merchant acquirer, whichever is later. (2) No later than 21 days after the end of the month, the relevant merchant acquirer must provide to HMRC the relevant merchant acquirer’s monthly ongoing data, if any, for the month.
4 Relevant merchant acquirer’s obligation to provide ongoing data
(1) Paragraph (2) applies to a relevant merchant acquirer and each month, beginning with— (a) April 2028, or (b) the month during which the relevant merchant acquirer begins to carry on the activity by virtue of which it is a merchant acquirer, whichever is later. (2) No later than 21 days after the end of the month, the relevant merchant acquirer must provide to HMRC the relevant merchant acquirer’s monthly ongoing data, if any, for the month.
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