Taxation (International and Other Provisions) Act 2010 Schedule 7 Part 15

Relocation of section 118 of FA 1998 (paragraphs 85–93)

Schedule 7 Part 15 relocates and updates the rules on making income tax claims electronically, moving them from section 118 of the Finance Act 1998 into new sections 43E and 43F of the Taxes Management Act 1970, and makes consequential amendments to other tax legislation.

• HMRC may issue published directions allowing individuals to make income tax claims, elections, notifications and amendments electronically rather than in writing.
• The directions cannot cover claims by trustees, partners or personal representatives, nor claims under Schedule 1B to TMA 1970 or under the Capital Allowances Act 2001.
• Directions cannot alter statutory time limits or required content for claims, but may specify how content requirements are met when a claim is not in writing.
• Where directions are in force, electronic claims made in accordance with them are valid even if other legislation requires the claim to be made in writing.