Policy paper

Company Tax Returns: directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)

Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.

• From: HM Revenue & Customs
• Published: 7 June 2023
• Last updated: 8 July 2026
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  1. 8 July 2026

     Guidance has been updated to make it clear that you must prepare computations using the format published by HMRC. This requirement is set out in paragraph 5(g) of the Directions.

  2. 7 June 2023

     First published.

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Income and Corporation Taxes (Electronic Communications) direction

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These directions apply to the delivery of information and making payments by, or on behalf of a company, for the application of the Corporation Tax Acts and of Schedule 18 to the Finance Act 1998.