Policy paper

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

Updated 30 March 2026

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This publication is available at https://www.gov.uk/government/publications/directions-under-regulation-31za-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003/directions-under-regulation-31za-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003

The Commissioners for His Majesty’s Revenue and Customs give the following directions in exercise of the powers conferred by regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003/282).

  1.  Interpretation

In these directions:

(a) “HMRC Online Services” means the personal tax account or business tax account offered by HMRC through the Government digital access service (the secure online facility for accessing online services);

(b) “the Regulations” means the Income and Corporation Taxes (Electronic Communications) Regulations 2003;

(c) “the specified matters” means the matters referred to in regulations 2(1)(a)(i), 2(1)(a)(v) to 2(1)(a)(vii) and 2(1)(a)(xii) of the Regulations;

(d) “the Self Assessment Online service” and “the Making Tax Digital for Income Tax service” each mean any service of that name which is offered through the Government digital access service; and

(e) “consent” means consent, for the purpose of regulation 3(1) of the Regulations, to the use by the Commissioners for His Majesty’s Revenue and Customs of electronic communications in connection with the specified matters.

(a) A person who is a registered user of:

  • the Self Assessment Online service; or
  • the Making Tax Digital for Income Tax service

may only provide consent through HMRC Online Services.

(b) Consent provided in accordance with paragraph (a) will take effect immediately after it has been submitted to HMRC and will remain in force unless it is withdrawn and until the withdrawal takes effect.

(c) Any other person may provide consent in writing (email communications would also suffice) to HMRC and such consent will take effect upon its receipt by HMRC.

(a) A person within direction 2(a) who has provided consent may only withdraw it through HMRC Online services.

(b) A withdrawal of consent within paragraph (a) will take effect 48 hours after such withdrawal.

(c) Any other person may withdraw consent in writing to HMRC and such withdrawal will take effect 48 hours after its receipt by HMRC.

4. Revocation

The directions given on 8 March 2018 concerning the provision and withdrawal of consent are revoked.

5. Commencement

These directions shall come into force on 1 April 2026.

Jonathan Athow
Daljit Rehal

Two of the Commissioners for His Majesty’s Revenue and Customs

25th March 2026

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