# The Digital Communications and Contact Details Regulations 2026, Regulation 3: Default digital matters


(1) The Commissioners may by direction specify that a taxation matter is a default digital matter.
(2) HMRC may use electronic communications in connection with a default digital matter unless the recipient—
(a) has notified HMRC of an election not to receive electronic communications in connection with that matter, and
(b) has not notified HMRC of the withdrawal of that election.
(3) The Commissioners may by direction make provision as to the form, content, timing and manner of notification of—
(a) an election under paragraph 2(a);
(b) a withdrawal under paragraph 2(b) of such an election.
(4) The Commissioners may by direction make provision, in connection with a relevant use of electronic communications by HMRC, as to the manner of proving for any purpose—
(a) whether such a use of electronic communications is to be taken to have resulted in the delivery of information;
(b) the time of such a delivery of information;
(c) the contents of the information so delivered.
(5) In paragraph (1), “taxation matter” has the same meaning as in section 261(6) of the Finance Act 2026.
(6) In paragraph (4), a use of electronic communications by HMRC is “relevant” if it is made—
(a) in pursuance of paragraph (2), and
(b) in connection with a default digital matter not falling within regulation 2(1)(a) of the 2003 Regulations (scope of these regulations).

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Source: https://www.legislation.gov.uk/uksi/2026/804/regulation/3 (the official version)
Page: https://openlegislation.uk/digital-communications-and-contact-details-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.