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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Information

  • Section 421J Duty to provide information
  • Section 421JA Annual returns
  • Section 421JB Returns to be given electronically
  • Section 421JC Penalties for late returns
  • Section 421JD Penalty if information not given correctly
  • Section 421JE Assessment of penalties
  • Section 421JF Appeals
  • Section 421K Reportable events
  • Section 421L Persons to whom section 421J applies
  1. Information
  2. Returns to be given electronically

Section 421JB | Returns to be given electronically F1F2

From legislation.gov.uk

(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—

Notes

  1. F1

    Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

  2. F2

    Ss. 421JA-421JF inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232

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