https://hmrcdigital.blog.gov.uk/2014/04/16/digital-self-assessment-legislative-changes/

Digital Self Assessment: legislative changes

Toby Smith’s update on Digital Self Assessment dated 21 February explained what the new service is, how we are building it and that we’re undertaking a private beta (or pilot) to test it.

We’ve also been making good progress on the changes we need to make to existing legislation. We recently consulted on these legislative changes which received widespread support. It’s good to know we are on the right track. Here’s our response to the public consultation.

While tax law can appear complicated, we’ve worked hard to get the legislation right as it serves a useful purpose. Put simply, the changes are required to ensure that information delivered via Digital Self Assessment will have the same legal validity and effect as information delivered in paper format.

Parliament recently approved the legislation and you can see what it looks like on the legislation.gov website. This means HMRC is now able to send electronic communications to Self Assessment customers as part of the new service. This is a really important stage of the journey for us in being ready to offer the new enhanced digital service to our customers.