The Taxes, etc. (Fees for Payment by Internet) Regulations 2011
These Regulations, with effect from 1st April 2011, revoke and replace the Taxes (Fees for Payment by Internet) Regulations 2008 (S.I. 2008/2991). Those regulations required that where a person makes a payment to the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) or a person authorised by the Commissioners, and internet authorisation is given to make that payment by credit card, the person must pay a fee.