Part 1 Citation, commencement and interpretation

Citation and commencement

1. These Regulations may be cited as the Digital Communications and Contact Details Regulations 2026 and come into force on 3rd August 2026.

Interpretation

2. In these Regulations—

“ the 2003 Regulations ” means the Income and Corporation Taxes (Electronic Communications) Regulations 2003 ( 4 );

“ the Commissioners ” has the same meaning as in section 261(6) of the Finance Act 2026 ;

“ default digital matter ” means a default digital matter within the meaning of regulation 3(1);

“ direction ” means specific or general direction;

“ HMRC ” has the same meaning as in section 261(6) of the Finance Act 2026 .

Part 2 Communicating digitally by default

Default digital matters

3.—(1) The Commissioners may by direction specify that a taxation matter is a default digital matter.

(2) HMRC may use electronic communications in connection with a default digital matter unless the recipient—

(a)has notified HMRC of an election not to receive electronic communications in connection with that matter, and

(b)has not notified HMRC of the withdrawal of that election.

(3) The Commissioners may by direction make provision as to the form, content, timing and manner of notification of—

(a)an election under paragraph 2(a);

(b)a withdrawal under paragraph 2(b) of such an election.

(4) The Commissioners may by direction make provision, in connection with a relevant use of electronic communications by HMRC, as to the manner of proving for any purpose—

(a)whether such a use of electronic communications is to be taken to have resulted in the delivery of information;

(b)the time of such a delivery of information;

(c)the contents of the information so delivered.

(5) In paragraph (1), “ taxation matter ” has the same meaning as in section 261(6) of the Finance Act 2026 .

(6) In paragraph (4), a use of electronic communications by HMRC is “relevant” if it is made—

(a)in pursuance of paragraph (2), and

(b)in connection with a default digital matter not falling within regulation 2(1)(a) of the 2003 Regulations (scope of these regulations).

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

4.—(1) The 2003 Regulations are amended as follows.

(2) In regulation 3 (use of electronic communications), in paragraph (1), after “regulation 2(1)”, insert “, except for default digital matters within the meaning of regulation 3(1) of the Digital Communications and Contact Details Regulations 2026 (default digital matters),”.

Part 3 Digital contact details

Requirement to provide digital contact details

5.—(1) A person who uses an online service provided by HMRC in connection with a default digital matter must—

(a)provide to HMRC such digital contact details(5) as the Commissioners may by direction specify in relation to the online service and the matter, and

(b)if the person ceases to use digital contact details provided to HMRC in pursuance of paragraph (a)—

(i)inform HMRC of that fact, and

(ii)provide to HMRC alternative digital contact details as specified under paragraph (a).

(2) The person must provide any information mentioned in paragraph (1)—

(a)in such form and manner, and

(b)at such time, including on a recurring basis,

as the Commissioners may by direction specify in relation to the online service and the matter.

(3) The Commissioners may by direction provide that a person who fails to comply with an obligation—

(a)to provide any information mentioned in paragraph (1), or

(b)to do so in accordance with paragraph (2),

may not use the online service in connection with the matter and such other matters as the direction may specify until the person provides the information to HMRC and does so in accordance with paragraph (2)(a).

(4) A direction under paragraph (3) may provide that the consequence under that paragraph of a person’s failure does not arise where the Commissioners are satisfied that the person had a reasonable excuse for the failure.