Taxes Management Act 1970 section 43E

Making of income tax claims by electronic communications etc.

Section 43E gives HMRC the power to issue directions allowing individuals to make income tax claims electronically or by other non-written means, setting out the scope and limitations of those directions.

• HMRC may publish directions specifying when and how individuals can make income tax claims electronically or without producing a written claim.
• The directions do not apply to claims made by individuals acting as trustees, partners or personal representatives, nor to claims involving two or more tax years under Schedule 1B or claims for capital allowances.
• The directions cannot change statutory time limits for making claims or alter what information a claim must contain, but they can specify how content requirements are to be met when a claim is not in writing.
• The term "claim" is broadly defined and includes elections, notifications, notices, amendments to returns or claims, and withdrawals of claims, elections, notifications or notices.