# The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) with the following effects.
Company tax returns for corporation tax return periods ending on 1 April 2010 or later must be delivered electronically as of 1 April 2011. The means of doing so must be those approved by HM Revenue & Customs, whose set standards of accuracy and completeness must be met.
Corporation tax, and related interest and penalties, must be paid electronically as of 1 April 2011. If such payments are tendered, accepted and paid by cheque, they will be treated as made on the second business day after when the cheque is received.
The existing general rules for electronic returns and payments are unchanged.
A full Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the HMRC website at http://www.hmrc.gov.uk/better-regulation/ia.htm and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.

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Source: https://www.legislation.gov.uk/uksi/2009/3218/note (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-electronic-communications-amendment-regulations-2009/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.