Made under the Finance Act 1999
3 statutory instruments made using powers in the Finance Act 1999, newest first. Each one is explained section by section in plain English.
The Digital Communications and Contact Details Regulations 2026
- Made under: Finance Act 1999, Finance Act 2026
Established a framework for HMRC to use electronic communications by default for specified tax matters and mandated the provision of digital contact details by service users.
These Regulations authorize the Commissioners for His Majesty's Revenue and Customs (HMRC) to designate specific taxation matters as 'default digital matters,' enabling the agency to use electronic communications with taxpayers by default unless they formally opt out.
The instrument requires individuals using HMRC online services for these matters to provide and maintain accurate digital contact details, such as email addresses.
It applies to any person or entity interacting with HMRC's digital services and empowers the Commissioners to suspend service access for those who fail to provide required contact information without a reasonable excuse.
The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025
The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025 amended several existing regulations to include statutory neonatal care pay.
These regulations amend existing UK legislation to incorporate statutory neonatal care pay, as introduced by the Neonatal Care (Leave and Pay) Act 2023.
The amendments update the Statutory Payment Schemes (Electronic Communications) Regulations 2002 and Income Tax legislation (Pay As You Earn Regulations 2003 and Construction Industry Scheme Regulations 2005) to include references and administrative processes related to this new parental benefit.
The changes streamline administration and ensure consistent legal treatment of statutory neonatal care pay.
The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025
- Made under: Finance Act 1999, Finance Act 2002
The 2025 regulations amended the 2003 Income and Corporation Taxes (Electronic Communications) Regulations by removing an obsolete definition, expanding their scope to cover Finance Act 2021 penalties, and clarifying electronic information delivery conditions.
The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025, effective March 11, 2025, amend the 2003 Regulations.
Key changes include removing an outdated definition, broadening the regulations to encompass penalties under the Finance Act 2021, and adding new provisions specifying conditions for valid electronic information delivery.
These amendments aim to improve efficiency, clarify procedures, and modernize tax communication processes.