Taxes Management Act 1970 section 5

Approved manner of transmission [Schedule 3A, paragraph 5]

Section 5 of Schedule 3A sets out the second condition for valid electronic delivery of information to HMRC, requiring that transmissions comply with any technical requirements notified to the person by the Board of Inland Revenue.

• This condition only applies where the Board has notified the person of specific requirements about how electronic transmissions must be made.
• The transmission must comply with whatever requirements the Board has notified to that person.
• Requirements may relate to the hardware or type of hardware to be used for transmissions.
• Requirements may also relate to the software or type of software to be used for transmissions.