The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations, SI 2023/221, widen the scope of HMRC’s powers (under SI 2003/282) to issue information in electronic format. With effect from 6 April 2023, HMRC will be able to issue the following digitally:
notices of simple assessment;
withdrawal of notices of simple assessment; and
notices of daily late-filing penalties.
The 2003 regulations enable to HMRC to issue specified information electronically, but only where the recipient has given consent.
The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations, SI 2023/221, widen the scope of HMRC’s powers (under SI 2003/282) to issue information in electronic format. With effect from 6 April 2023, HMRC will be able to issue the following digitally:
notices of simple assessment;
withdrawal of notices of simple assessment; and
notices of daily late-filing penalties.
The 2003 regulations enable to HMRC to issue specified information electronically, but only where the recipient has given consent.
