The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2010
Those delivering company tax returns must use an approved method of electronic communications to do so, starting on 1 April 2011 for corporation tax return periods ending on 1 April 2010 or later. There are exceptions to this for companies subject to winding up orders, in administration, or in administrative receivership, and where the use is incompatible with religious beliefs.