HMRC has published a policy paper setting out how users of either its current self assessment online service or the proposed new Making Tax Digital for business service can either provide or withdraw their consent to receive electronic communications from HMRC
The regulations cover any service of that name which is offered through the government gateway (the secure online facility for accessing online services).
Users of either the self assessment online service or the Making Tax Digital service can provide their consent via the specific service they are using. Consent will take effect immediately after it has been submitted to HMRC and will remain in force unless it is withdrawn and until the withdrawal takes effect.
The regulations also provide that any other person may provide consent in writing (email communications would also suffice) to HMRC and such consent will take effect upon its receipt by HMRC.
Consent provided through the self assessment online service may only be withdrawn through that service. Consent provided through the Making Tax Digital for business service may be withdrawn through that service, or if not so withdrawn, will be deemed to have been withdrawn upon the person notifying HMRC of an intention to cease to be a registered user of that service.
A withdrawal of consent will take effect 48 hours after such withdrawal being made online or the receipt by HMRC of such notification. Any other person may withdraw consent in writing to HMRC and such withdrawal will take effect 48 hours after its receipt by HMRC.
These directions come into force on 16 March 2018.
Report by Pat Sweet
