# The Digital Communications and Contact Details Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make provision about the use of electronic communications by His Majesty’s Revenue and Customs (“HMRC”) and the provision of digital contact details to HMRC by persons using online services provided by HMRC.
Part 1 contains provision about citation, commencement and interpretation.
Part 2 contains provision about matters in connection with which HMRC may, by default, communicate electronically. Regulation 3 defines a default digital matter, provides that (in connection with such a matter) HMRC may communicate electronically with a person who has not elected otherwise, makes provision about such election and makes evidential provision about HMRC’s use of electronic communications in connection with default digital matters. Regulation 4 makes an amendment to the Income and Corporation Taxes (Electronic Communications) Regulations 2003 in consequence of regulation 3.
Part 3 makes provision requiring a person using an online service provided by HMRC in connection with a default digital matter to provide digital contact details to HMRC and, in the event that such details change, to provide alternative details. It also makes provision about the consequence of failing to do so.
A Tax Information and Impact Note covering this instrument was published on 26th November 2025 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2026/804/note (the official version)
Page: https://openlegislation.uk/digital-communications-and-contact-details-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.