Taxes Management Act 1970 Schedule 3A paragraph 11

Proceedings

Schedule 3A paragraph 11 deals with how electronically submitted tax returns and documents are treated as evidence in legal or tribunal proceedings.

• Where a return is filed electronically, a hard copy that has been properly made and authenticated serves as the equivalent of a paper return for the purposes of any proceedings.
• If no authenticated hard copy exists, an HMRC officer can certify a hard copy as a true copy of the electronic submission, and this certified copy is then treated as the return for proceedings purposes.
• A certified copy is also deemed to contain any declaration or signature that would have appeared on a properly authenticated hard copy.
• These rules apply equally to supporting documents delivered electronically, not just to returns.