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For you to make the best use of HM Revenue & Customs (HMRC) services, HMRC would prefer to contact you via email.

Changes to your email address can be made at any time, but for security reasons you can only make a maximum of five changes in any 24 hour period.

The selected email address is the one currently in use. To change this email address you can either:

• select another email address from those shown as already used with Government services
• add a new email address, which replaces the email address details currently held

When you change your email address you will receive a test email message containing a confirmation code which allows you to activate your email address to receive messages.

Please note: If you do not activate your email address HMRC will be unable to send messages to you.

When you change or remove an email address a courtesy email notifying the change will be sent to the old email address as an additional security measure.

Two types of messages are currently available through this service:

• General messages - these are not service specific but will provide information useful to HMRC customers. The email addresses for general messages can be held for a number of people within the business.
• VAT messages are for the registered business and only one email address is held for the business for the service. They provide an email address that will be used for specific messages about that service.