Policy paper

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

Documents

Income and Corporation Taxes (Electronic Communications) direction

ODT, 12.8 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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.

Published 7 June 2023