UncategorizedPolicy paper: Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) Directions for a companies or agents filing returns or making a payments for Income and Corporation Tax. Policy paper: Directions under regulation 3 of the Income and Corporation Tax (Electronic Communications) Regulations 2003 (S.I. 2003/282) and prescribing of electronic returns under sections 8(1H), 8A(1F) and 12AA(5E) of the Taxes Management Act 1970 (c. 9) Form: Get your National Insurance number