Income Tax (Earnings and Pensions) Act 2003 section 421JB

Returns to be given electronically

Section 421JB requires that annual returns about employment-related securities and options, and any accompanying information, must be submitted electronically, with HMRC having authority to prescribe the method and to allow alternative submission methods in appropriate cases.

• All annual returns under section 421JA, together with any accompanying information, must be filed electronically
• HMRC may permit a person to submit a return or accompanying information by an alternative method where they consider it appropriate to do so
• Where HMRC allow an alternative method, the person must use that alternative method rather than electronic submission
• The Commissioners for HMRC must prescribe how electronic submissions are to be made, and may make different provision for different cases or circumstances

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