Taxes Management Act 1970 Schedule 3A paragraph 8

Provisions about making of hard copies

Section 8 of Schedule 3A sets out the rules governing how hard copies of electronically transmitted information must be produced and authenticated.

• A hard copy must be produced under arrangements that ensure it accurately reproduces the information that was actually transmitted electronically
• Where the hard copy relates to a return required by a statutory notice, it must carry a declaration from the relevant person that it is correct and complete to the best of their knowledge
• In all other cases, the hard copy is authenticated simply by the relevant person signing it
• The relevant person is either the individual who would have been required to make the declaration on a non-electronic return, or the person obliged to deliver the return or document