990A Generation of estimates by electronic, photographic or other process

(a) This section provides that where a computer generated PAYE employer notice of assessment (under section 989) or annual (under section 990), is issued and served, it will be deemed to have been made by the inspector or nominated officer, as appropriate, whose name appears on the notice in circumstances where due to the computer generation of such assessment it will not have been made personally by such inspector or nominated officer.

(b) The section also applies the provisions of section 959G to PAYE assessments providing that details of the sums charged in the assessments must be transmitted to the Collector-General and that such transmission may be done electronically.

Relevant Date: Finance Act 2025