Taxes Management Act 1970 section 43F

Effect of directions under section 43E

Section 43F explains the practical effect of directions made under section 43E, which allow income tax claims to be submitted electronically rather than in writing.

• Where directions under section 43E are in force for a particular type of claim, that claim may be made to HMRC or to an officer of HMRC in accordance with those directions.
• The right to submit claims electronically under the directions overrides any existing legal requirement for claims of that type to be made in writing or by notice.
• If directions are in force and a claim is made without producing a written document, the claim must be made in accordance with the directions.
• The same broad definitions of "claim" and "making a claim" used in section 43E also apply when interpreting section 43F.