Taxes Management Act 1970 section Schedule 3A paragraph 10

Exercise of powers

Section Schedule 3A paragraph 10 ensures that when tax information is submitted electronically and accepted, all parties retain exactly the same powers, rights and obligations as if the information had been submitted by post in a traditional paper return.

• HMRC officers and the Board retain all the same powers over electronically submitted returns as they would have over paper returns delivered by post.
• Where a taxpayer has the right to amend a return (for example, under self-assessment), they can do so by delivering a statement of amended information to the officer, rather than amending a physical document.
• A taxpayer's right to claim that tax charged under an assessment was excessive due to a mistake or error in the return is fully preserved for electronic submissions.
• These provisions also apply to documents other than returns that are submitted electronically, though the paragraph is subject to the further provisions in paragraph 11 of the Schedule.