Guidance

Compliance checks: Corresponding with HMRC electronically — CC/FS83 DSC2

This factsheet tells you about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

• From: HM Revenue & Customs
• Published: 22 May 2024
• Last updated: 23 June 2026 — See all updates

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Corresponding with HMRC electronically — CC/FS83

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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Published 22 May 2024

Last updated 23 June 2026 — Show all updates

1. 23 June 2026

   The corresponding with HMRC electronically factsheet has been updated.

2. 22 May 2024

   First published.