Policy paper

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.

• From: HM Revenue & Customs
• Published: 7 June 2023

Documents

Income and Corporation Taxes (Electronic Communications) direction

ODT, 12.8 KB

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Details

These directions apply to the delivery of information and making payments by, or on behalf of a company, for the application of the Corporation Tax Acts and of Schedule 18 to the Finance Act 1998.

Published 7 June 2023