Taxes Management Act 1970 Schedule 3A paragraph 3

Documents supporting certain tax returns

Section 3 of Schedule 3A deals with how supporting documents that must accompany a tax return can be delivered electronically, and when that delivery is considered complete.

• When a tax return is filed electronically and the notice states that supporting documents (such as accounts, statements or reports) may also be transmitted electronically, those documents can be submitted in the same way.
• Electronic delivery of a supporting document is treated as valid provided the information is transmitted electronically and all the conditions set out in Part III of the Schedule are satisfied.
• If a supporting document is not transmitted electronically, it must still be delivered in physical form on or before the filing deadline for the return itself.
• Where a supporting document is validly delivered electronically, the delivery is treated as complete at the end of the day on which the last of the Part III conditions is met.