Directions on Electronic Communications for Tax Purposes

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This publication is available at https://www.gov.uk/government/publications/statutory-instrument-secondary-legislation-directions-under-regulations-51-of-the-income-and-corporation-taxes-electronic-communications-regulati/directions-under-regulations-51-of-the-income-and-corporation-taxes-electronic-communications-regulations-2003-si-2003282

Directions under regulations 5(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)

These directions apply in relation to the delivery of information by the Commissioners for His Majesty’s Revenue and Customs in relation to the matters referred to by regulation 2(1)(a)(i), (v) — (vii) and (xii) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (“the Electronic Communications Regulations 2003”).

Use of the secure mailbox to deliver information

1. The Commissioners for His Majesty’s Revenue and Customs hereby direct that the conditions that apply in relation to information delivered to a secure mailbox are that:

(a) The Commissioners have delivered information to the secure mailbox of a person who is a registered user of the Self Assessment Online service or Making Tax Digital for Income Tax service; and

(b) The Commissioners have despatched:

(i) an email message to the person’s last known verified email address, or

(ii) a text message to the person’s registered daytime contact phone number

notifying the person that information has been delivered to their secure mailbox;

Condition 1(b) will be taken as satisfied if:

(i) the despatch of the email or text message is recorded on an official computer system, unless:

• the official computer system also records that the email or text message was not delivered to the person’s email address or phone number, or
• it is proved in some other way that the email or text message was not delivered to the person’s email address or phone number; or (ii) the Commissioners can demonstrate in some other way that the email or text message was delivered to that person.

Commencement

1. These Directions shall have effect from 1 April 2026.

Revocation

1. The Directions made on 3rd April 2014 under regulations 5(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) are revoked.

Signature

The Commissioners of His Majesty’s Revenue and Customs make these directions in relation to matters referred to in regulation 5(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282).

Jonathan Athow

Daljit Rehal

Two of the Commissioners for His Majesty’s Revenue and Customs

25th March 2026

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