Collection

Commissioners' directions for electronic business

Find details of the conditions for using online services, electronic payments and qualifying for incentives.

• From: HM Revenue & Customs
• Published: 24 December 2010

Legislation documents

Tax regulation guidance for electronic communications.

• Directions under regulation 4A of the Value Added Tax Regulations 1995 (SI 1995/2518)
  • 1 December 2023
  • Policy paper
• Directions under regulation 3 SI 2003/282, as those Regulations apply by virtue of regulation 43 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (SI 2023/912)
  • 4 October 2023
  • Policy paper
• Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)
  • 7 June 2023
  • Policy paper
• Directions under regulation 3 of the Income and Corporation Tax (Electronic Communications) Regulations 2003 (S.I. 2003/282) and prescribing of electronic returns under sections 8(1H), 8A(1F) and 12AA(5E) of the Taxes Management Act 1970 (c. 9)
  • 7 June 2023
  • Policy paper
• Directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 and regulation 1(2) of the Social Security (Contributions) Regulations 2001
  • 31 March 2023
  • Policy paper
• Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022
  • 29 July 2022
  • Policy paper
• Direction under regulation 2(2) of the Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360)
  • 14 March 2024
  • Policy paper
• Directions under regulation 3(1ZA) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
  • 14 March 2018
  • Policy paper
• Directions under regulations 3(3) to 3(6) and 5(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
  • 14 March 2018
  • Policy paper
• Directions under provisions in Part 7 and Schedules 2 to 5 of the Income Tax (Earnings and Pensions) Act 2003
  • 6 December 2016
  • Policy paper
• Directions under regulation 3(2) and (5) of the Inheritance Tax (Electronic Communications) Regulations 2015 (SI 2015/1378)
  • 6 May 2016
  • Policy paper
• Directions under regulations 3(5) and 9(3) of the Inheritance Tax (Electronic Communications) Regulations 2015 (SI 2015/1378)
  • 30 October 2015
  • Policy paper
• Directions under regulations 3(2),(4) to (7) and 9(3) of the Inheritance Tax (Electronic Communications) Regulations 2015 (S.I. 2015/1378)
  • 7 August 2015
  • Policy paper
• Directions under regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682)
  • 20 March 2015
  • Policy paper
• Directions under regulation 3 of the Tax Credits (Claims and Notifications) Regulations 2002 (SI 2002/2014)
  • 27 January 2015
  • Policy paper
• Statutory Instrument secondary legislation: directions under regulation 209 of the Income Tax (Pay As You Earn) Regulations 2003 (Statutory Instrument 2003/2682) 2012 to 2013
  • 16 March 2012
  • Policy paper
• Statutory Instrument secondary legislation: directions under regulation 209 of the Income Tax (Pay As You Earn) Regulations 2003 (Statutory Instrument 2003/2682) 2011 to 2012
  • 26 October 2011
  • Policy paper
• Statutory Instrument secondary legislation: direction under regulation 209 of the Income Tax (Pay As You Earn) Regulations 2003 (Statutory Instrument 2003/2682) 2010 to 2011
  • 26 October 2011
  • Policy paper
• Statutory Instrument secondary legislation: directions under regulations 190 and 209 of the Income Tax (Pay As You Earn) Regulations 2003 (Statutory Instrument 2003/2682) 2010 to 2011
  • 24 December 2010
  • Policy paper
• Statutory Instrument secondary legislation: direction under regulation 2A(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003 and paragraph 1(4) and (5) of Schedule 4 to the Social Security (Contributions) Regulations 2001
  • 17 July 2012
  • Policy paper
• Statutory Instrument secondary legislation: directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) and regulation 1(2) of the Social Security (Contributions) Regulations 2001 (SI 2001/1004)
  • 13 April 2011
  • Policy paper
• Statutory Instrument secondary legislation: directions under regulations 5(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (Statutory Instrument 2003/282)
  • 15 April 2014
  • Policy paper
• Statutory Instrument secondary legislation: directions under reg 189 and 205B of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) and reg 1(2) of the Social Security (Contributions) Regulations 2001
  • 24 December 2010
  • Policy paper
• Statutory Instrument secondary legislation: direction under regulation 2B(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003
  • 18 September 2012
  • Policy paper
• Statutory Instrument secondary legislation: direction under regulations 2A(1)(b) and (2) and 2B(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003 and paragraph 1(4) and (5) of Schedule 4 to the Social Security (Contributions) Regulations
  • 2 October 2012
  • Policy paper

Published 24 December 2010