Section 261 | Power to require digital contact details

(1)The Commissioners may by regulations require persons who use an online service provided by HMRC—

(a)to provide specified digital contact details,

(b)to inform HMRC if they cease to use specified digital contact details, and

(c)if they cease to use specified digital contact details, to provide alternative specified digital contact details.

(2)Regulations under this section may—

(a)make complying with requirements by virtue of this section a condition of using an online service provided by HMRC;

(b)provide for a failure to comply with a requirement by virtue of this section to attract a penalty of a specified amount not exceeding £1,000;

(c)provide that specified enactments relating to penalties imposed for the purposes of any taxation matter (including enactments relating to assessments, review and appeal) are to apply, with or without modifications, in relation to penalties for failures to comply with a requirement by virtue of this section;

(d)specify the way in which a person must provide digital contact details, and inform HMRC if the person ceases to use a digital contact detail, as required by virtue of this section;

(e)allow anything for which the regulations may provide, other than provision under paragraph (b), to be provided by means of a specific or general direction given by the Commissioners.

(3)Regulation under this section may—

(a)make provision in relation to any specified case or description of case;

(b)make provision subject to specified exceptions;

(c)make different provision for different purposes;

(d)make supplementary, incidental and consequential provision;

(e)make transitional or transitory provision and savings.

(4)The power to make regulations under this section is exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

(5)Where digital contact details have been provided to HMRC in compliance with a requirement by virtue of this section, the functions in connection with which the Revenue and Customs may under section 17 of CRCA 2005 use the digital contact details include any function relating to an online service provided by HMRC, including any function in relation to which provision is made by virtue of section 132 of FA 1999 or section 135 of FA 2002 (electronic communications).

(6)In this section—

“the Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

“digital contact detail” means email address, mobile telephone number or any other contact detail for the purpose of communicating by digital means;

“HMRC” means His Majesty’s Revenue and Customs;

“the Revenue and Customs” has the meaning given by section 17 of CRCA 2005;

“taxation matter” means anything the collection and management of which is the responsibility of the Commissioners.

(7)References in this section to an online service provided by HMRC include an online service provided on behalf of HMRC.

(8)In relation to an online service provided on behalf of HMRC—

(a)references in this section to providing digital contact details include providing those details to the person providing the service, and

(b)reference in this section to informing HMRC include informing the person providing the service.