Policy paper

Directions under regulation 3(3) to 3(6) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

Directions on the use of electronic communications to deliver information to HMRC.

• From: HM Revenue & Customs
• Published: 12 March 2026

Documents

Income and Corporation Taxes (Electronic Communications) direction

ODT, 22.7 KB

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Details

These directions apply to electronic returns made using the Self Assessment Online service under sections 8(1H), 8A(1F) and 12AA(5E) of the Taxes Management Act 1970.

Published 12 March 2026