Commentary

A4.166 Electronic filing of returns and documents—regulations

Administration and compliance

A4.166 Electronic filing of returns and documents—regulations

Part A4     Returns, assessment and collection

Contents of Part A4

A4.1     Returns and obligations

A4.2     Claims and elections

A4.3     Assessments

A4.4     Deduction of tax at source

A4.5     Penalties

A4.6     Collection of tax

Division A4.1     Electronic filing and making tax digital

For updates affecting this Division please see Part A0 Updates

Electronic communications and filing

A4.166 Electronic filing of returns and documents—regulations

Background to electronic filing

Electronic filing of returns and documents to HMRC is governed by regulations1.

The Regulations

The main regulations2 provide for electronic delivery of information to or by HMRC, delivery of which is authorised or required by or under:

  1.  

    (a)     TMA 1970, ss 8, 8A, 8B, 9A, 9ZA, 9ZB, 9B, 9C, and 28A — individuals' and trustees' returns and self-assessments, notices of enquiry and amendments during an enquiry

  2.  

    (b)     TMA 1970, ss 12AA, 12AAA, 12AB, 12ABA, 12ABB, 12AC, 12AD, 28B and 30B — partnership returns and statements, notices of enquiry and amendments during an enquiry

  3.  

    (c)     TMA 1970, ss 59DA and 59E, and FA 1998, s 36 and Sch 18 — corporation tax and amounts chargeable as if they were corporation tax, including provision for mandatory e-filing

  4.  

    (d)     TMA 1970, s 28C — determination of tax where no return delivered

  5.  

    (e)     TMA 1970, s 100 — determination of penalties by officer of Board

  6.  

    (f)     FA 2007, Sch 24, Pt 3, para 13 — notice of penalty for errors

  7.  

    (g)     FA 2008, Sch 36, Pt 1, para 1 and Pt 7, para 46 — information request or penalty notice

  8.  

    (h)     FA

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