HMRC Directions on Electronic Communications for Tax

HMRC Policy Papers & Consultations

Published March 12th, 2026

Detected March 12th, 2026

Summary

HM Revenue & Customs (HMRC) has published directions regarding the use of electronic communications for tax regulations, specifically for returns made via the Self Assessment Online service. These directions clarify the methods and requirements for submitting tax information electronically.

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What changed

HM Revenue & Customs (HMRC) has issued directions under regulations 3(3) to 3(6) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003. These directions specify the acceptable methods for electronic communication with HMRC, particularly concerning electronic returns submitted through the Self Assessment Online service, as outlined in sections 8(1H), 8A(1F), and 12AA(5E) of the Taxes Management Act 1970.

These directions are binding for entities utilizing the Self Assessment Online service. Compliance officers should ensure their systems and processes align with the specified electronic communication methods to avoid potential issues with tax return submissions. No specific compliance deadline is mentioned, implying that current practices should adhere to these directions from the publication date.

What to do next

Review HMRC's directions on electronic communications for tax regulations.
Ensure compliance with specified methods for electronic returns via Self Assessment Online service.

Source document (simplified)

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 Get emails about this page

Documents

Income and Corporation Taxes (Electronic Communications) direction

ODT, 22.7 KB

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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.