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The Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014

S.I. 2014/489 · Made 4 March 2014

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Income Tax

Made 4th March 2014

Laid before the House of Commons 6th March 2014

Coming into force 27th March 2014

These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by section 132 of the Finance Act 1999f1, and now exercisable by themf2.

Annotations to the whole text

Footnotes

f1

1999 c. 16.

f2

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”).

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003
  3. 3Interpretation
  4. 4Scope
  5. 5Use of electronic communications
  6. 6Use of electronic communications
  7. 7Effect of delivering information by means of electronic communications
  8. Signature
  9. Explanatory note

1Citation and commencement

These Regulations may be cited as the Income and Corporation Taxes (Electronic Communications)(Amendment) Regulations 2014 and come into force on 27th March 2014.

2Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

The Income and Corporation Taxes (Electronic Communications) Regulations 2003f1 are amended as follows.

3Interpretation

In regulation 1(2), after the definition of “official computer system”—

(a)

omit “and”;

(b)

insert—

  • ““secure mailbox” means a facility or feature which—

    1. (a)

      forms part of an official computer system, and

    2. (b)

      can be accessed by an individual permitted to use electronic communications by an authorisation given by means of a direction by the Boardf1; and”.

4Scope

In regulation 2(1)(a)—

(a)

in paragraph (i)—

(i)

after “8A,” insert “8Bf1,”;

(ii)

after “9,” insert “9ZA, 9ZBf2,”;

(iii)

after “12AA,” insert “12AAAf3,”;

(iv)

after “12AB,” insert “12ABA, 12ABBf4,”;

(v)

after “12AE,” insert “28A, 28B, 28C, 30B, 59Cf5,”;

(vi)

for “59DA or 59E” substitute “59DA, 59E or 100f6”;

(b)

in paragraph (iii) after “,” omit “or”;

(c)

in paragraph (iv) for “; and” substitute “,”;

(d)

after paragraph (iv) insert—

“(v)

paragraph 13 of Schedule 24 to the Finance Act 2007f7,

(vi)

paragraph 1 or 46 of Schedule 36 to the Finance Act 2008f8, or

(vii)

paragraph 17A, 17B or 18 of Schedule 55, or paragraph 11 of Schedule 56, to the Finance Act 2009f9; and”.

5Use of electronic communications

After regulation 3(1) insert—

“(1ZA)

The Board may specify by specific or general direction the manner in which consent may be provided and withdrawn, including the time from which consent and withdrawal of consent is to take effect.”.

6Use of electronic communications

In regulation 3(1A) for the words “Paragraph (1) does” substitute “Paragraphs (1) and (1ZA) do”.

7Effect of delivering information by means of electronic communications

In regulation 5—

(a)

in paragraph (1) after “the Taxes Act” insert “, the relevant Finance Acts”;

(b)

after paragraph (4) insert—

“(5)

For the purposes of this Part, information which is delivered by means of electronic communications includes information delivered to a secure mailbox.

(6)

For the purposes of paragraph (1) “the relevant Finance Acts” means the Finance Act 2007, the Finance Act 2008 or the Finance Act 2009.”.

Signature

Ruth Owen

Simon Bowles

Two of the Commissioners of Her Majesty’s Revenue and Customs

4th March 2014

Explanatory note

(This note is not part of the Regulations)

Under regulation 3(1) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the Electronic Communications Regulations 2003”) the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) are permitted to use electronic communications for the purposes mentioned in regulation 2(1) if the consent of the recipient has been provided and has not subsequently been withdrawn. Regulation 5(1) establishes a presumption of effective delivery in respect of information delivered by electronic communications if all the prescribed conditions relating to the use of electronic communications are satisfied.

These Regulations amend the Electronic Communications Regulations 2003 with the following effect.

A new definition of ‘secure mailbox’ is inserted into regulation 1 of the Electronic Communications Regulations 2003.

The list of specified statutory provisions to which the Electronic Communications Regulations 2003 applies is extended to include: sections 8B (withdrawal by HMRC of notice under section 8 or 8A), 9ZA (amendment of personal or trustee return by taxpayer), 9ZB (correction of personal or trustee return by Revenue), 12AAA (withdrawal by HMRC of notice under section 12AA), 12ABA (amendment of partnership return by taxpayer), 12ABB (correction of partnership return by Revenue), 28A (completion of enquiry into personal or trustees return), 28B (completion of enquiry into a partnership return), 28C (determination of tax where no return delivered), 30B (amendment of partnership statement where loss of tax discovered), 59C (surcharges on unpaid income tax and capital gains tax)f1, and 100 (determination of penalties by officer of Board) of the Taxes Management Act 1970 (c. 9); paragraph 13 of Schedule 24 to the Finance Act 2007 (c. 11)(penalties for errors); paragraphs 1 and 46 of Schedule 36 to the Finance Act 2008 (c. 9) (information and inspection powers); paragraphs 17A, 17B and 18 of Schedule 55 (penalty for failure to make returns etc) and paragraph 11 of Schedule 56 (penalty for failure to make payments on time) to the Finance Act 2009 (c. 10).

The Commissioners may issue a specific or general direction to provide a mechanism for a taxpayer to provide their consent to the Commissioners delivering information by the means of electronic communications and when such consent, or withdrawal of consent, shall take effect. This amendment does not apply to information delivered in respect of a company tax return.

The presumption of effective delivery applies to information delivered by the Commissioners to a secure mailbox if the conditions which relate to the use of the secure mailbox are satisfied.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.