ECSH32812 - By email
For guidance on communicating with HMRC customers by email, see ECSH111000. There is also guidance within the Compliance Handbook. Do not correspond by email until you have received the business’s prior informed written consent to do so and confirmation that they understand the risks of corresponding by email. This is done using a DSC1 (email) or DSC2 (email and dropbox) disclaimer as shown in the link to ECSH111000 above, or sent directly from your case in Caseflow.
If a business has previously agreed to the email protocol during a recent enquiry, you should consider the length of time since authority was given and, where appropriate, contact the business using other means, such as phone call, to ensure that this is still the case. Keep a record of your interaction with the business confirming that the authority to use email continues.