Policy paper

Directions under regulations 3(3) to 3(6) and 5(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

Directions for voluntary users of the Making Tax Digital for Income Tax online service about using functional compatible software to deliver and receive specified information electronically.

From:
HM Revenue & Customs
Published
14 March 2018
Last updated
31 March 2026 — See all updates

Documents

Directions under regulations 3(3) to 3(6) and 5(3) — Income and Corporation Taxes (Electronic Communications) Regulations 2003

ODT, 11.1 KB

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Details

These directions authorise voluntary users of the Making Tax Digital for Income Tax online service to use an approved method of electronic communication (functional compatible software) to:

  • deliver a personal return under section 8 of the Taxes Management Act 1970
  • receive related information from HMRC

Updates to this page

Published 14 March 2018
Last updated 31 March 2026 + show all updates

  1. These directions have been updated to align 'what the voluntary user is authorised to do' with changes to the legislation from 1 April 2026.

  2. First published.

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