Taxes Management Act 1970 section 115A

Electronic lodgement of tax returns, etc.

Section 115A introduces the rules governing the electronic filing of tax returns and any documents that must accompany or support those returns.

• This section activates Schedule 3A of the Taxes Management Act 1970, which contains the detailed provisions for electronic filing.
• Schedule 3A covers the electronic lodgement (submission) of tax returns themselves.
• It also covers documents that are required in connection with those tax returns.
• The section was introduced by the Finance Act 1995 to provide a legal framework for moving away from paper-based tax return submissions.