Tax Credits Act 2002 section 46

Giving of notices by the Board

Section 46 deals with the flexibility given to HMRC (formerly the Board of Inland Revenue) in how they may issue notices under the tax credits system.

• HMRC has broad discretion over the method and format used to deliver notices under the tax credits provisions
• This applies to all notices that HMRC is either required or permitted to give under Part 1 of the Act
• There is no prescribed form or method — HMRC may choose whatever manner it considers appropriate in the circumstances
• This flexibility allows HMRC to adapt its communication methods over time, including the use of electronic communications