Electronic Business: Commissioners’ Directions

The Commissioners’ Directions give the detailed conditions for using online services, electronic payment and for qualifying for incentives.

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• 4 April 2008 – Directions under regulation 3 of the Income and Corporation Tax (Electronic Communications) Regulations 2003 (S.I. 2003/282) and sections 8(1H), 8A(1F) and 12AA(5E) of the Taxes Management Act 1970 (PDF 37K)
• Directions under regulations 190(1) and 209(1) of the Income Tax (Pay As You Earn) Regulations 2001 (S.I. 2003/2682) (PDF 20K)
• Directions under regulation 2 and 4 of the Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007 (S.I. 2007/792) ('the Regulations')
• 21 February 2007 - Directions relating to electronic filing of Petroleum Revenue Tax returns using e-mail or over the internet.
• 29 September 2006 - Directions relating to mandatory electronic payment by large employers and electronic filing by employers - quality standard for 2006/07 returns and specified date for 2007/08 (PDF 13K)
• 30 September 2005 - Directions relating to mandatory electronic payment by large employers and electronic filing by employers - quality standard for 2005/06 returns and specified date for 2006/07.(PDF 11K)
• 13 July 2005 - Directions under regulation 3 of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005. (PDF 72K)
• 29 September 2004 - Direction relating to mandatory electronic payment by large employers and mandatory electronic filing by large and medium sized employers - specified date for 2005/06. (PDF 53K)
• 19 May 04 - Directions setting out the approved methods of electronic payment for SL repayments and CIS deductions paid to IR by Employers and Contractors. (PDF 9K)
• 05 April 2004 - Directions setting out the methods of electronic communications that may be used by employers for sending information and making payments electronically (PDF 57K)
• 22 October 2003 - Directions relating to mandatory electronic payment by large employers and mandatory electronic filing by large and medium sized employers (PDF 53K)
• 22 October - Directions relating to incentives for small employers who file electronically (PDF 51K)
• 07 April 2003 - Directions relating to the use of Electronic Communications for Child Benefit claims and information (PDF 50K)
• 05 March 2003 - Directions relating to the Internet Corporation Tax Service (PDF 77K)
• 08 April 2002 - Directions relating to the Internet service for PAYE (Forms P7X, P9X, P12, SL1and SL2). (PDF 7K)
• 14 January 2002 - Directions relating to the Internet service for PAYE (Forms P6 and P9) (PDF 5K)
• 31 May 2001 - Directions relating to the Internet service for PAYE (Forms P11D, P11D(b) and P46) (PDF 6K)