Electronic Tax Communications Consent Directions

HMRC Policy Papers & Consultations

Published March 25th, 2026

Detected March 31st, 2026

Summary

HMRC issued new directions (SI 2003/282) on electronic communications consent procedures, revoking the previous directions from 8 March 2018. The directions specify that registered users of Self Assessment Online or Making Tax Digital for Income Tax services must provide or withdraw consent through HMRC Online Services. Other persons may provide consent in writing. The new directions take effect on 1 April 2026.

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What changed

HMRC has issued revised directions under regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003/282), replacing the previous directions from March 2018. The directions set out the procedural requirements for providing and withdrawing consent to electronic communications with HMRC regarding specified tax matters including Self Assessment and Making Tax Digital for Income Tax. Registered users of HMRC Online Services must use that platform exclusively for consent actions; all other persons may use written communications including email.

Compliance teams should review their current consent procedures and update internal processes to align with the new requirements before 1 April 2026. Any withdrawal of consent now takes effect 48 hours after submission. The changes are primarily administrative and do not alter the substantive rights to consent but rather the mechanisms by which consent is given or withdrawn.

What to do next

Review and update internal procedures for electronic communications consent with HMRC
Ensure staff using Self Assessment Online or Making Tax Digital services know consent must be managed through HMRC Online Services
Update any written consent processes for non-registered users to reflect the new requirements

Source document (simplified)

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This publication is available at https://www.gov.uk/government/publications/directions-under-regulation-31za-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003/directions-under-regulation-31za-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003

The Commissioners for His Majesty’s Revenue and Customs give the following directions in exercise of the powers conferred by regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003/282).

1. Interpretation

In these directions:

(a) “HMRC Online Services” means the personal tax account or business tax account offered by HMRC through the Government digital access service (the secure online facility for accessing online services);

(b) “the Regulations” means the Income and Corporation Taxes (Electronic Communications) Regulations 2003;

(c) “the specified matters” means the matters referred to in regulations 2(1)(a)(i), 2(1)(a)(v) to 2(1)(a)(vii) and 2(1)(a)(xii) of the Regulations;

(d) “the Self Assessment Online service” and “the Making Tax Digital for Income Tax service” each mean any service of that name which is offered through the Government digital access service; and

(e) “consent” means consent, for the purpose of regulation 3(1) of the Regulations, to the use by the Commissioners for His Majesty’s Revenue and Customs of electronic communications in connection with the specified matters.

2. Providing consent

(a) A person who is a registered user of:

the Self Assessment Online service; or
the Making Tax Digital for Income Tax service may only provide consent through HMRC Online Services.

(b) Consent provided in accordance with paragraph (a) will take effect immediately after it has been submitted to HMRC and will remain in force unless it is withdrawn and until the withdrawal takes effect.

(c) Any other person may provide consent in writing (email communications would also suffice) to HMRC and such consent will take effect upon its receipt by HMRC.