{
  "url": "https://openlegislation.uk/digital-communications-and-contact-details-regulations-2026/regulation-5",
  "json_url": "https://openlegislation.uk/digital-communications-and-contact-details-regulations-2026/regulation-5.json",
  "legislation": "uksi/2026/804",
  "legislation_title": "The Digital Communications and Contact Details Regulations 2026",
  "legislation_url": "https://openlegislation.uk/digital-communications-and-contact-details-regulations-2026",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Requirement to provide digital contact details",
  "text": "(1) A person who uses an online service provided by HMRC in connection with a default digital matter must—\n(a) provide to HMRC such digital contact details as the Commissioners may by direction specify in relation to the online service and the matter, and\n(b) if the person ceases to use digital contact details provided to HMRC in pursuance of paragraph (a)—\n(i) inform HMRC of that fact, and\n(ii) provide to HMRC alternative digital contact details as specified under paragraph (a).\n(2) The person must provide any information mentioned in paragraph (1)—\n(a) in such form and manner, and\n(b) at such time, including on a recurring basis,\nas the Commissioners may by direction specify in relation to the online service and the matter.\n(3) The Commissioners may by direction provide that a person who fails to comply with an obligation—\n(a) to provide any information mentioned in paragraph (1), or\n(b) to do so in accordance with paragraph (2),\nmay not use the online service in connection with the matter and such other matters as the direction may specify until the person provides the information to HMRC and does so in accordance with paragraph (2)(a).\n(4) A direction under paragraph (3) may provide that the consequence under that paragraph of a person’s failure does not arise where the Commissioners are satisfied that the person had a reasonable excuse for the failure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Digital contact detail” is defined in section 261(6) of the Finance Act 2026."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/804/regulation/5",
    "retrieved_at": "2026-10-28T20:57:50.212625+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}