Taxes Management Act 1970 Schedule 3A paragraph 1

The basic rule

Schedule 3A paragraph 1 sets out the basic rule for when an electronic submission of a tax return is treated as fulfilling the legal requirement to deliver or make that return to HMRC.

• A tax return requirement can be fulfilled by transmitting information electronically, provided all the conditions in Part III of Schedule 3A are satisfied
• When a return is submitted electronically, there is no need for the person to sign the return or include any declaration of correctness and completeness, or any certificate
• The return is treated as delivered at the end of the day on which the last of the Part III conditions is met
• The term "information" for these purposes covers not just the return itself but also any self-assessment, partnership statement, particulars or claim included with it