Secure Electronic Transfer

The Secure Electronic Transfer (SET) service is a secure way to exchange large amounts of information with HM Revenue and Customs (HMRC) online.

The SET service is being replaced by the Secure Data Exchange Service (SDES).
If you don’t already use SET then you must follow the new SDES guidance.
If you already use SET, HMRC will contact you with details about how and when you can migrate over to SDES.


Published 15 March 2010
Last updated 24 January 2018 + show all updates
  1. This page has been updated with information about the new Secure Data Exchange Service (SDES) which will be replacing the Secure Electronic Transfer (SET) service.
  2. First published.