Directions under regulations 3(3) to 3(6) and 5(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
Directions for voluntary users of the Making Tax Digital for Income Tax online service about using functional compatible software to deliver and receive specified information electronically.
▤ Verbatim text from source document
These directions authorise voluntary users of the Making Tax Digital for Income Tax online service to use an approved method of electronic communication (functional compatible software) to:
- deliver a personal return under section 8 of the Taxes Management Act 1970
- receive related information from HMRC