Explanatory note

These Regulations provide for the electronic delivery of certain types of information to or by Her Majesty’s Revenue and Customs (“HMRC”).

Regulation 1 provides for the citation, commencement and interpretation of the Regulations.

Regulation 2 provides that the Regulations apply to information and payments required or permitted to be delivered to or by HMRC under enactments relating to inheritance tax, except under specified statutory provisions concerning appeals against determinations by HMRC.

Regulation 3 sets out the conditions under which HMRC and others may use electronic communications for the purposes mentioned in regulation 2(1).

Regulation 4 permits HMRC to use intermediaries for the purposes of electronic delivery of information and payments under the specified provisions, and for the authentication or security of anything transmitted electronically.

Regulations 5 to 11 provide evidential rules in connection with the use of electronic communications for the purposes of the specified provisions.

A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.