The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations SI 2025/172 make the following two changes to the principal electronic communications regulations (SI 2003/282) with effect from 11 March 2025:
the delivery of relevant information by electronic means will not be invalidated by technical errors that are not significant. Without these changes a single technical error or ‘missed step in a multi-step submission process’ could invalidate the delivery – because the legislation specified that delivery was valid only if all relevant conditions were satisfied;
the regulations will cover notices relating to penalties under the FA 2021 regime (failure to make returns/late filing deliberately withholding information and failure to pay tax) meaning that such notices can be issued electronically to taxpayers who consent to electronic communications. The rationale here is to make sure that consent-based electronic communications can continue to be issued under the penalties...
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The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations SI 2025/172 make the following two changes to the principal electronic communications regulations (SI 2003/282) with effect from 11 March 2025:
the delivery of relevant information by electronic means will not be invalidated by technical errors that are not significant. Without these changes a single technical error or ‘missed step in a multi-step submission process’ could invalidate the delivery – because the legislation specified that delivery was valid only if all relevant conditions were satisfied;
the regulations will cover notices relating to penalties under the FA 2021 regime (failure to make returns/late filing deliberately withholding information and failure to pay tax) meaning that such notices can be issued electronically to taxpayers who consent to electronic communications. The rationale here is to make sure that consent-based electronic communications can continue to be issued under the penalties...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
