Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
PDF, 296KB, 1 page
This document contains directions from the commissioners for HMRC concerning the form and manner of the electronic return system by which an electronic return is made.
17 December 2015
HM Revenue & Customs
Automatic Exchange of Information
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.