SALF1020 - Self Assessment: the legal framework: Period for which digital obligations apply: Digital Termination Date
Where a relevant person ceases a relevant activity the digital termination date is the date the relevant activity ended.
A relevant person must notify HMRC about the termination date by the deadline for the quarterly update period in which the relevant activity ceased. If no termination date is provided the obligation to provide quarterly updates will continue.
The requirement to notify HMRC of the digital termination date doesn’t apply if:
- The relevant activity ended before the digital start date, or
- The person is excluded, and a digital obligation does not apply
Example
Where a customer ceases their relevant activity on the 1 November:
- The digital termination date is the 1 November
- The digital termination date falls in quarterly update period three ending on 5 January
- The customer must notify HMRC using their online services account or agent services account about the digital termination date by the relevant quarterly update period deadline (7 February)
- The customer must send the quarterly update by 7 February with required details including the date the income ceased
- The customer must include details of the ceased income in their tax return for the tax year the income ceased, using Making Tax Digital software