About Secure Electronic Transfer

Secure Electronic Transfer (SET) is a secure online service that allows businesses and HM Revenue and Customs send and receive information via the internet.



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, HM Revenue and Customs (HMRC) will contact you with details about how and when you can migrate over to SDES.

This service was designed to replace transfers of physical media like tapes, disks, CDs and paper.

HMRC’s services may be slow during busy times. Check if there are any current problems with this service, or times it won’t be available.

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. Automatic Exchange of Information detail added to the table.
  3. First published.