HMRC have made SI 2023/221 – The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2023.
“These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”).
The amendments widen the scope of the 2003 Regulations to include notification, by His Majesty’s Revenue and Customs, of the following: simple assessments and their withdrawals; assessments within section 30A of the Taxes Management Act 1970 (c. 9); and daily penalties under Schedule 55 to the Finance Act 2009 (c. 10) for continued failure to provide certain returns.”
https://www.legislation.gov.uk/uksi/2023/221/contents/made
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