Income Tax (Earnings and Pensions) Act 2003 section 28D-28E

Notices and returns to be given electronically etc.

Sections 28D and 28E set out the requirement for scheme organisers to submit notices and returns electronically, and the penalties that apply when returns are submitted incorrectly or contain material inaccuracies.

• Notices under paragraph 28A and returns under paragraph 28B, along with any accompanying information, must be submitted electronically
• HMRC may, where they consider it appropriate, permit the scheme organiser to use an alternative submission method, in which case that alternative method must be followed
• HMRC must prescribe how electronic submissions are to be made and may set different requirements for different cases or circumstances
• A scheme organiser faces a penalty of up to £5,000 if a return is submitted other than in accordance with the rules, or contains a material inaccuracy that is careless, deliberate, or not corrected as required