Explanatory note

These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (“the 2003 Regulations”).

Regulation 3 amends regulation 1 of the 2003 Regulations, omitting a definition which is no longer required as a result of changes made by these Regulations to regulation 3 of the 2003 Regulations.

Regulation 4 amends regulation 2(1) of the 2003 Regulations. It widens the application of the 2003 Regulations to include notifications given by His Majesty’s Revenue and Customs in connection with penalties under the Finance Act 2021 for failure to make returns etc, for deliberately withholding information and for failure to pay tax.

Regulation 5 amends regulation 3 of the 2003 Regulations, replacing paragraphs (8) and (9) with new paragraphs (7A) to (7C). These paragraphs make provision about the satisfaction of the conditions for the electronic delivery of information for the purposes of regulations 3(2) and 3(2A).

Regulation 6 amends regulation 5 of the 2003 Regulations, which provides for the consequences of the electronic delivery of certain information. The amendment gives effect to the amendment of regulation 3 of the 2003 Regulations by regulation 5 of these Regulations.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.