Policy paper
Directions under regulations 3(3) to 3(6) and 5(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.
Documents
Details
These directions authorise users of the Making Tax Digital for Business service to use an approved method of electronic communication (relevant software) to deliver information equivalent to a personal return and self-assessment under sections 8 and 9 of the Taxes Management Act 1970, and to receive related information from HM Revenue and Customs.
Published 14 March 2018