Electronic returns, etc. and electronic payments4

1

In regulation 25(4A), omit the expression “on an electronic version of Form 4 or Form 5 (as appropriate)”.

2

For regulation 25(4D), substitute—

4D

A direction under paragraph (4C)(a) may in particular—

a

modify or dispense with any requirement of Form 4 or Form 5 (as appropriate);

b

specify circumstances in which the electronic return system may be used, or not used, by or on behalf of the person required to make the return.

  • For the purposes of sub-paragraph (b), the direction may specify different circumstances for different cases.

3

In regulation 25(4F), for “(4D) above” substitute “(4J) below”.

4

In regulation 25(4F)(c), for “making” substitute “delivering”.

5

For regulations 25(4J) to 25(4L), substitute—

4J

No return shall be treated as having been made using an electronic return system unless the conditions imposed by paragraph (4C) are satisfied.

  • The condition in paragraph (4C)(a) incorporates the matters mentioned in paragraph (4D).

4K

A return made using an electronic return system carries the same consequences as a return made on Form 4 or Form 5 (as appropriate), except in relation to any matter for which alternative or additional provision is made by or under paragraphs (4C) to (4F).

4L

Additional time is allowed to make a return for which any related payment is made solely by means of electronic communications (see paragraph (1) – time for making return, and regulations 40(2) to 40(4) – payment of VAT).

  • That additional time is only as the Commissioners may allow in a specific or general direction, and such a direction may allow different times for different means of payment.

  • The Commissioners need not give a direction pursuant to this paragraph.

4M

In paragraphs (4C) and (4L) “direction” refers only to a current direction, and a direction is not current to the extent that it is varied, replaced or revoked by another Commissioners' direction.