The UK’s tax authority, His Majesty’s Revenue and Customs (HMRC), has introduced new rules that will take effect on 11 March 2025. These rules aim to prevent minor errors in electronic tax submissions from causing issues.
The UK’s tax authority, His Majesty’s Revenue and Customs (HMRC), has introduced The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations SI 2025/172 (the 2025 Regulations) to address the risk of minor errors in electronic submissions to HMRC invalidating the entire delivery.
Set to take effect on 11 March 2025, the new regulations amend the 2003 Regulations and introduce a more flexible approach to determining whether electronic conditions for income tax returns and other submissions are met.
Previously, even a small technical error could invalidate an income tax return, while company tax returns were handled more leniently. The 2025 Regulations also ensure that electronic communications regarding penalties can continue for ITSA taxpayers.
