SALF1460 - Self Assessment: the legal framework: Exemptions: Exemptions by reference to description of relevant activity
A digital obligation does not apply to a relevant person in relation to a relevant activity if they have given notice to HMRC that the relevant activity falls within the following descriptions:
- a relevant activity carried on by a trustee, in that capacity
- a visiting performer
- the provision of qualifying care
Giving notice includes delivering a return containing information about the business which is sufficient to enable HMRC to be satisfied that it falls into one of the categories.