SI 2025/172 Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025

Published on: 19 February 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003, SI 2003/282 to so that an insignificant technical error, in an electronic delivery to HMRC of information to which SI 2003/282 apply, does not completely invalidate the delivery. They ensure that the significance of any failure to adhere to the technical conditions is taken into account in assessing the validity of an electronic delivery.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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