SALF1030 | Self Assessment: the legal framework: Making Tax Digital: Period for which digital obligations apply: Digital Obligation Tax Years

The digital obligation tax years for a relevant activity:

• begin with the tax year in which the relevant activity's digital start date falls, and

• end with the tax year in which the digital termination date falls

This is subject to the following exceptions:

• If the digital termination date is earlier than the digital start date, there are no digital obligation tax years

• If the digital start date is 1st April of a tax year, the obligation begins in the following tax year