Directions under regulation 2 and 4 of the Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007 (SI. 2007/792) (“the Regulations”)

1. The Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”)
   direct that, on and after 6 April 2007, the Internet Service for Employee Share Schemes Online is approved by them for the purpose of delivery of relevant information specified in the Schedule to the Regulations.
   
2. The Commissioners further direct that the standards of accuracy and completeness to be satisfied is to be determined by the terms and conditions for use of the Employee Share Schemes Online service specified from time to time on Her Majesty’s Revenue and Customs website: www.hmrc.gov.uk

Dave Hartnett
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs

4th April 2007