Regulation 5 Service by post or electronic communicationI1

Any notice or other document which is authorised or required to be given, served or issued under these Regulations may be sent by ordinary F1post or by an electronic format.

In particular, any notice which the Department may give to HMRC may be transmitted electronically, and for these purposes a notice is transmitted electronically where the content and form of a notice is sent and received by electronic media between computer systems operated by the Department and HMRC respectively.