Policy paper
Company Tax Returns: directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)
Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.
Documents
Details
These directions apply to the delivery of information and making payments by, or on behalf of a company, for the application of the Corporation Tax Acts and of Schedule 18 to the Finance Act 1998.
Updates to this page
Published 7 June 2023
Last updated 8 July 2026
Show all updates
-
Guidance has been updated to make it clear that you must prepare computations using the format published by HMRC. This requirement is set out in paragraph 5(g) of the Directions.
-
First published.