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HMRC internal manual

Self Assessment Manual

Digital services: General information


From June 2014 HMRC began aprogramme to make outputs, previously only issued on paper, available digitally.

To be eligible for digital contact and to use HMRC online services, the customer will need to go online to and register for an Online Government Gateway account and then enrol for the services they want to use, but in most cases, the customer will be automatically enrolled for the online services associated with the taxes they are registering for so they don’t have to do this separately.

In addition, to replace the letters they receive with e-mail reminders, a customer can log into their online account, known as ‘Your Tax Account’, and make that election. Once enrolled they will be able to do things like file forms and returns online and see an overall picture of their tax position, including payments they have made and amounts they owe.


As payslips cannot be provided as part of the digital statement, customers will be provided with information about payment options (including paying digitally) as part of their digital statement.

The SA system will not be changed and so, for example, will continue to show an SA Note where appropriate or a list of issued statements but it will not show whether the statement has been issued by paper or digitally.