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Contains Parliamentary information licensed under the Open Parliament Licence v3.0. Contains public sector information licensed under the Open Government Licence v3.0. © Parliamentary copyright. © Crown copyright.

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Company Tax Returns: directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)

Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax.

Last fetched 08 Jul 2026 · gov.uk
Documents
Income and Corporation Taxes (Electronic Communications) direction
At a glance
TypePolicy paper
First published07 Jun 2023
Last updated08 Jul 2026
Organisations
HM Revenue & Customs
Topics
Corporation TaxPAYECorporation Tax
Source
Open on gov.uk
Other from HM Revenue & CustomsSee all →
CONSULT.
Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)
CONSULT.
Modernising and standardising company tax returns
CONSULT.
Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime
CONSULT.
Reporting company payments to participators
CONSULT.
Inheritance tax on pensions — information sharing regulations
CONSULT.
Guaranteed minimum pension conversion provisions
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