Policy paper

Tertiary legislation: directions under regulations 5(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (Tertiary legislation2003/282)

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• From: HM Revenue & Customs
• Published: 15 April 2014
• Last updated: 30 March 2026
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  1. 30 March 2026

     All references to “Statutory Instrument” have been replaced with “Tertiary legislation” and the "Statutory Instrument secondary legislation" HTML has been updated.

  2. 15 April 2014

     First published.

Documents

Directions under regulations 5(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)

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Direction for use of a secure mailbox for delivering information to Self Assessment customers.