Contents of Part A4
A4.1ÌýÌýÌýÌý Electronic filing and making tax digital
A4.2ÌýÌýÌýÌý Claims and elections
A4.3ÌýÌýÌýÌý Assessments
A4.4ÌýÌýÌýÌý Deduction of tax at source
A4.5ÌýÌýÌýÌý Penalties
A4.6ÌýÌýÌýÌý Collection of tax
Division A4.1ÌýÌýÌýÌý 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:
- Ìý
(a)ÌýÌýÌýÌý TMA 1970, ss 8, 8A, 8B, 9A, 9ZA, 9ZB, 9B, 9C, 28A, 28H, 28I, 28J and 30A – individuals' and trustees' returns and self assessments, notices of enquiry and amendments during an enquiry
- Ìý
(b)ÌýÌýÌýÌý 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
- Ìý
(c)
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:59