POLICYWithdrawnPolicy paper · gov.uk

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.

Last fetched 17 May 2026 · gov.uk

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Directions under regulations 3(3) to 3(6) and 5(3) — Income and Corporation Taxes (Electronic Communications) Regulations 2003application/vnd.oasis.opendocument.text