Section 43E — Taxes Management Act 1970: Making of income tax claims by electronic communications etc

Making of income tax claims by electronic communications etc 43E 1 The Commissioners for Her Majesty's Revenue and Customs may, by publishing them in a manner the Commissioners consider appropriate, give any claims directions that the Commissioners consider appropriate.

2 In subsection (1) “ claims directions ” means general directions for the purposes of income tax relating to—

a the circumstances in which, and b the conditions subject to which, claims by individuals under the Tax Acts may be made by the use of an electronic communications service or otherwise without producing a claim in writing.

3 Directions under subsection (1)—

a may not relate to the making of a claim by an individual in the individual's capacity as a trustee, partner or personal representative, but b subject to that, may relate to claims made by an individual through another person acting on the individual's behalf.

4 Directions under subsection (1) may not relate to—

a the making of a claim to which Schedule 1B to this Act applies, or b the making of a claim under any provision of the Capital Allowances Act 2001.

5 Directions under subsection (1)—

a cannot modify any requirement imposed by or under any enactment as to the period within which any claim is to be made or as to the contents of any claim, but b may include provision as to how any requirement as to the contents of a claim is to be met when the claim is not produced in writing.

6 Directions under subsection (1) may make different provision in relation to the making of claims of different descriptions.

7 A direction under subsection (1) may revoke or vary any previous direction given under that subsection.

8 In subsection (2) “ electronic communications service ” has the same meaning as in the Communications Act 2003 (see section 32 of that Act).

9 In subsections (1) to (6), references to the making of a claim include references to any of the following—

a the making of an election, b the giving of a notification or notice, c the amendment of any return, claim, election, notification or notice, and d the withdrawal of any claim, election, notification or notice, and in those subsections “claim” is to be read accordingly.

10 For the purposes of subsection (9)(c)—

a “ return ” includes any statement or declaration under the Income Tax Acts, and b the definition of “return” given by section 118(1) of this Act does not apply.