Policy paper

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

Information on the use of a secure mailbox to deliver information.

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

Updates to this page

Published 15 April 2014
Last updated 30 March 2026 + show all updates
  1. All references to “Statutory Instrument” have been replaced with “Tertiary legislation” and the "Statutory Instrument secondary legislation" HTML has been updated.

  2. First published.

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