Commentary

A4.171 Mandatory electronic filing and electronic payments

Administration and compliance

A4.171 Mandatory electronic filing and electronic payments

A4.171 Mandatory electronic filing and electronic payments

HMRC have authority1 to make regulations requiring electronic communications to be used by specified persons to deliver specified information relating to a tax matter. The regulations may make provision2:

  1.  

    •     as to the electronic form to be taken by the information and the conditions to be complied with for its delivery

  2.  

    •     requiring the preparation and retention of records, and production of their contents

  3.  

    •     for treating information as not having been delivered unless certain conditions are met

  4.  

    •     for determining by whom and at what time information is taken to be delivered; and

  5.  

    •     for authenticating the information delivered

They may also make provision as to the manner of proving whether use of electronic communications is taken as having resulted in the delivery of information, the time of delivery, by whom the information was delivered, the contents, the contents of any records, and

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