The Income Tax (Electronic Communications) Regulations 2000

Explanatory Note

(This note is not part of the Regulations)

These Regulations provide for the delivery by electronic means of information in respect of income tax assessments, and the making of payments, to the Commissioners of Inland Revenue (“the Board”).

Regulation 1 provides for the citation, commencement and interpretation of these Regulations.

Regulation 2 sets out their scope, limiting their application to the delivery of information, accounts records, documents, claims and elections in connection with self-assessment and other matters contained in returns under sections 8, 9 and 9A of the Taxes Management Act 1970 (c. 9) and making it clear that the Regulations do not affect the operation of the Electronic Lodgement of Tax Returns Order 1997 (S.I. 1997/57).

Restrictions on the use of electronic communications for the purposes referred to in regulation 2 are imposed by regulation 3. Regulation 4 permits the Board to use intermediaries in connection with the delivery of information and the making of payment and the authentication or security of anything transmitted electronically and authorises them to impose an obligation to do so on others.

Regulations 5 to 8 contain provisions about evidence of and in connection with payments made and information delivered electronically.