Income Tax Act 2007 section 1020

Claims and elections

Section 1020 sets out the general rules for how claims and elections must be made under the Income Tax Act 2007.

• Any claim or election under the Act must be made in writing, unless an alternative format has been specifically authorised by HMRC directions
• The alternative authorised format is provided for under section 43E(1) of the Taxes Management Act 1970, which covers electronic communications
• Even where individual provisions in the source legislation were silent on format, the default requirement is that claims and elections must be in writing
• Further procedural rules on claims and elections can be found in the Taxes Management Act 1970, particularly section 42 and Schedule 1A