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HMRC revises directions for IHT online

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Revised statutory directions under the IHT (Electronic Communications) Regulations, SI 2015/1378, update the approved method for authenticating the identity of persons using IHT online to send information to HMRC to reflect two-step authentication, which involves sending an access code to the person’s mobile phone. On first registration for the service, the person must answer a series of identity verification questions. The directions also update the postal address for taxpayers to withdraw their consent to use of electronic communications. The revisions have effect from 9 May 2016.

Issue: 1308
Categories: News