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Brief
On 18/02/2025, Her Majesty’s Revenue and Customs (HMRC) issued an update regarding The Income and Corporation Taxes (Electronic Communications) Regulations 2003. This amendment ensures that certain information is considered as part of a wider assessment to avoid invalidation due to a single insignificant error. It also extends the scope of penalty reform regulations for Income Tax Self Assessment taxpayers who joined the Making Tax Digital pilot from 2024-25.
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