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Returns

HMRC prefer that returns (and payments) be made by electronic means, and in most cases this is now compulsory for submission of returns¹ (see E8.815).

It is normally required that the relevant communication be made to an official computer system, which is any computer system maintained by or on behalf of HMRC. 'Electronic communications' includes any communications by means of an electronic communications network, and a means of electronic communications, or a form of such communication, is approved if it is for the time being approved by specific or general directions issued by HMRC, for the delivery of information concerned (or, in the case of a payment made by such means, for the making of such a payment)². Unless an approved method is used, the information concerned is conclusively presumed not to have been delivered (even, apparently, if it has been supplied by other means, such as hard copy)³.

Any information delivered by an approved method of electronic communications, either to HMRC or to an official computer system, on behalf