keep The Inheritance Tax (Electronic Communications) Regulations 2015
The Inheritance Tax (Electronic Communications) Regulations 2015 establish the legal framework for using electronic communications to deliver information and make payments to/from HMRC under the Inheritance Tax Act 1984. They set conditions for approved electronic methods, authentication requirements, secure mailbox definitions, evidentiary presumptions for electronic deliveries, and rules for joint delivery of information. The regulations are permissive rather than mandatory—electronic communication requires HMRC consent and approval.
Without this framework, electronic filing of inheritance tax matters would lack legal certainty and procedural rules. Deletion would leave taxpayers without clear approved methods, authentication standards, or rules for when electronic deliveries are deemed complete—creating uncertainty and potentially forcing less efficient paper-based interactions. HMRC discretion without this framework could be more arbitrary and less transparent.