Policy paper

Directions under regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.

Documents

Details

These directions set out how users of either the Self Assessment service or the Making Tax Digital for Business service provide or withdraw consent to receive electronic communications from HM Revenue and Customs.

Published 14 March 2018