Section 421JB — Finance Act 2014: Returns to be given electronically

Returns to be given electronically 421JB 1 A return under section 421JA, and any information accompanying the return, must be given electronically.

2 But, if HMRC consider it appropriate to do so, HMRC may allow a person to give a return or any accompanying information in another way; and, if HMRC do so, the return or information must be given in that other way.

3 The Commissioners for Her Majesty's Revenue and Customs—

a must prescribe how returns and accompanying information are to be given electronically;

b may make different provision for different cases or circumstances.