Policy paper

Directions under regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.

• From: HM Revenue & Customs
• Published: 14 March 2018
• Last updated: 30 March 2026
  Show all updates

  1. 30 March 2026

     The existing tertiary legislation has been replaced.

  2. 14 March 2018

     First published.

Documents

Directions under regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

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These directions set out how users of either the Self Assessment service or the Making Tax Digital for Business service provide or withdraw consent to receive electronic communications from HM Revenue and Customs.