SALF1620 | Self Assessment: the legal framework: Making Tax Digital: Miscellaneous: Form and method of giving notices

Any notice that is required or permitted under the MTD Income Tax (Digital Obligations) Regulations must comply with the requirements set by the Commissioners direction.

Notices must be in a form specified and delivered by a method specified (which may include electronic communication).
Where a notice may or must be given to HMRC, it must:

• be accompanied by any evidence specified by the Commissioners

• where the Regulations do not set out a specific time for giving the notice, be provided within the timeframe specified by the Commissioners direction

A direction made by the Commissioners may make different provision for different cases.