Taxes Management Act 1970 section Schedule 3A paragraph 6

Content of transmission

Schedule 3A paragraph 6 sets out the third condition for valid electronic transmission of tax information, requiring confirmation that a hard copy was prepared and properly authenticated before the electronic submission was sent.

• This is the third of the conditions that must be met for a valid electronic transmission of tax returns or information.
• The electronic transmission must include a signal or indicator, in a format approved by the Board of Inland Revenue, confirming that a hard copy was created before the transmission was made.
• That hard copy must contain the same information as the electronic transmission and must have been authenticated in accordance with Part IV of Schedule 3A.
• Without this confirmation embedded in the transmission, the electronic submission will not satisfy the legal requirements for delivery of a return.