917M Proceedings

Summary

This section is concerned with ensuring that electronic tax returns will be admissible for the purposes of any proceedings which may arise.

Details

Application

(1) This section only applies where an electronic return has been made by, or on behalf of, a person.

Proceedings

(2) Proceedings are defined as —

• civil and criminal proceedings,
• proceedings before the Appeal Commissioners, and
• proceedings before any other tribunal having jurisdiction in tax matters.

True copy

(3) A printed copy of an electronically submitted return which has been certified by a revenue officer as a true copy of the tax return is to be regarded as if it were an actual return made by post and as if it contained any necessary signature, declaration or certificate. This provision also applies in relation to any claim incorporated into the return.

Admissibility

(4) This subsection ensures the admissibility in proceedings of any representation in the printed out version of the electronic tax return certified by a revenue officer as a true copy of the information transmitted electronically. This provision only applies where the representation is a representation as to —

• the information transmitted by an approved or authorised person in accordance with section 917F(1),
• the date or time of transmission, and
• the identity of the person who made the electronic tax return or on whose behalf the return was made.

Relevant Date: Finance Act 2021