Commentary

A4.170 Incentive payments for e-filing

Administration and compliance

A4.170 Incentive payments for e-filing

A4.170 Incentive payments for e-filing

HMRC have authority to make regulations providing incentives to use electronic communications for delivery of information and for making payments in connection with taxation matters1.

Any incentive received under these provisions is not regarded as income for the purposes of the Tax Acts2.

The regulations may provide for3:

  1.  

    (a)     the form of the incentive, which may include a discount, additional time to comply with tax obligations, or a facility to deliver information or make payments at more convenient intervals

  2.  

    (b)     conditions of entitlement to an incentive

  3.  

    (c)     an appeal against a decision that the conditions have not

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