HMRC has updated its guidance on using email for communication with tax agents and individual taxpayers. Historically hesitant due to security risks, the tax authority now permits email use under strict conditions.

Taxpayers and agents must confirm in writing, via post or email, that they understand and accept the risks of email correspondence. This includes acknowledging potential security issues, confidentiality risks, and the chance of malicious content in attachments. HMRC stressed that email is inherently insecure and cautioned users to remain vigilant against scams.

Accountants and agents must take additional steps. They must list all authorised email users within their firm and ensure junk mail filters do not block HMRC emails. This prevents non-receipt claims during tax disputes, shifting responsibility for email delivery to the agent or taxpayer.

Written consent will be recorded and reviewed periodically. It must confirm the taxpayer’s acceptance of email risks and permission to exchange financial information via email. Unlike other HMRC services, there is no online portal to manage these preferences.

While email is a preferred communication method for many, HMRC’s cautious approach reflects the need for secure and accountable exchanges. Agents and taxpayers are advised to exercise care when corresponding with HMRC by email to ensure compliance and avoid potential issues.

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