Section 40D — Income Tax (Earnings and Pensions) Act 2003: Notices and returns to be given electronically etc

Notices and returns to be given electronically etc 40D 1 A notice under paragraph 40A, and any information accompanying the notice, must be given electronically.

2 A return under paragraph 40B, and any information accompanying the return, must be given electronically.

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

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

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

b may make different provision for different cases or circumstances.