SALF1030 - Self Assessment: the legal framework: 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