Commentary

E1.206 Online filing for self assessment

Personal and employment tax

E1.206 Online filing for self assessment

E1.206 Online filing for self assessment

For the latest New Development, see ND.1644.

For an overview of the use of electronic communications generally, including PAYE aspects and incentive payments, see A4.165–A4.171. This article concerns electronic communications in the context of self assessment only.

Online filing

HMRC has operated an internet filing service for the self assessment return form SA100 since April 2000 for individuals and since 21 August 2001 for agents. HMRC is keen to promote online filing and stresses that the service is safe and secure, saying that it offers a number of advantages over the filing of paper returns in

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