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Contents

Legislation
Finance Act 2026

Crossheading Making tax digital

  • Section 256 Persons on whom digital reporting requirements may be imposed
  • Section 257 Exemptions from digital reporting requirements
  • Section 258 Returns to be delivered by electronic communications etc.
  • Section 259 Penalties: amendments consequential on section 258 etc
  • Section 260 Powers relating to electronic communications: directions
  • Section 261 Power to require digital contact details
  1. Part 8 Miscellaneous and final
  2. Crossheading Making tax digital

Crossheading Making tax digital

From legislation.gov.uk

Contents

  1. Section 256 Persons on whom digital reporting requirements may be imposed
  2. Section 257 Exemptions from digital reporting requirements
  3. Section 258 Returns to be delivered by electronic communications etc.
  4. Section 259 Penalties: amendments consequential on section 258 etc
  5. Section 260 Powers relating to electronic communications: directions
  6. Section 261 Power to require digital contact details
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