Commentary

A4.165 General and background

Administration and compliance

A4.165 General and background

Electronic communications and filing

A4.165 General and background

For the latest New Development, see ND.1403.

Government policy is to extend as far as possible the use of electronic communication in its dealings with the public. With respect to tax, this has involved both transmission to and by HMRC of tax returns, information and documentation. The use of electronic filing is increasingly becoming compulsory (see below).

FA 1995 introduced provisions1 (the 1995 legislation), which are still in force, although scheduled to be repealed from a date to be appointed2, allowing the electronic transmission of information to HMRC where a notice requires a return to be made under any provision of the Taxes Acts or regulations under those Acts. The provisions to which the

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