Policy paper

Directions under regulation 3(3) to 3(6) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

Directions on the use of electronic communications to deliver information to HMRC.

From:
HM Revenue & Customs
Published
12 March 2026

Documents

Income and Corporation Taxes (Electronic Communications) direction

ODT, 22.7 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

These directions apply to electronic returns made using the Self Assessment Online service under sections 8(1H), 8A(1F) and 12AA(5E) of the Taxes Management Act 1970.

Updates to this page

Published 12 March 2026

Sign up for emails or print this page