Regulation 3 Use of electronic communications

(1)

HMRC may only use electronic communications in connection with the matters referred to in regulation 2(1) if—

(a)

the recipient has consented to HMRC using electronic communications in connection with those matters; and

(b)

HMRC have not been notified that the consent has been withdrawn.

(2)

HMRC may specify by specific or general direction the manner in which the consent may be provided and withdrawn, including the time from which the consent and withdrawal is to take effect.

(3)

A person other than HMRC may only use electronic communications in connection with the matters referred to in regulation 2(1) if the conditions specified in paragraphs (4) to (7) are satisfied.

(4)

The first condition is that the person is for the time being permitted to use electronic communications for the purpose in question by an authorisation given by means of a direction given by HMRC.

(5)

The second condition is that the person uses—

(a)

an approved method for authenticating the identity of the sender of the communication;

(b)

an approved method of electronic communications; and

(c)

an approved method for authenticating any information delivered by means of electronic communications.

(6)

The third condition is that any information or payment sent by means of electronic communications is in a form approved for the purpose of these Regulations, and Extensible Business Reporting Language (XBRL), Inline XBRL and other electronic data handling techniques are among the forms that may be so approved.

Here “form” includes the manner in which the information is presented.

(7)

The fourth condition is that the person maintains such records in written or electronic form as may be specified in a general or specific direction given by HMRC.