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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.1 Electronic filing and making tax digital /Electronic communications and filing / A4.171 Mandatory electronic filing and electronic payments
Commentary

A4.171 Mandatory electronic filing and electronic payments


Administration and compliance

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. Ìý

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

  2. Ìý

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

  3. Ìý

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

  4. Ìý

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

  5. Ìý

    •ÌýÌýÌýÌý 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

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