Policy paper

Directions under regulation 3 of the Income and Corporation Tax (Electronic Communications) Regulations 2003 (S.I. 2003/282) and prescribing of electronic returns under sections 8(1H), 8A(1F) and 12AA(5E) of the Taxes Management Act 1970 (c. 9)

Directions for an agent, individual or trustee filing returns electronically, for Income and Corporation Tax.

From:
HM Revenue & Customs
Published
7 June 2023

Documents

Income and Corporation Taxes electronic returns directions

ODT, 7.57 KB

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Details

These directions apply to electronic returns made using the Self Assessment Online service under sections 8, 8A or 12AA of the Taxes Management Act 1970 .

Published 7 June 2023

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