Transfer files securely with HMRC.
HMRC provides an online service for the secure transfer of data files, formerly known as the Secure Data Exchange Service. This service is for specific users who have been invited by HMRC to register, including those sending parcels to Northern Ireland under the Windsor Framework or pension scheme administrators affected by the public service pensions remedy. If you were already registered for the previous service, you do not need to register again and can sign in using your existing details.
Source: https://www.gov.uk/guidance/transfer-files-securely-with-hmrc. Summarised automatically from the official source — general information, not advice.