Regulation 6 Returns

A registrable person is obliged to make a return to the Commissioners covering each of his accounting periods.

The registrable person is obliged to make that return no later than the last working day of the month immediately following the end of the period to which it relates.

In the case of an accounting period that does not end on the last day of a month, the registrable person is obliged to make that return no later than the due day directed by the Commissioners.

The Commissioners may allow the registrable person extra time in which to make that return.

The registrable person must make that return in a form that is prescribed by the Commissioners in a published notice (“prescribed form”).

Subject to his possession of an approved digital certificate, the registrable person may make that return in a prescribed form using an electronic version of the return.

The registrable person must make that return by securing that it is delivered either to the address prescribed by the Commissioners in a published notice or to any other address that they may direct or allow.

In this regulation—

• “approved digital certificate” means a digital certificate which is accepted by the Commissioners as identifying a person for the purpose of their authorisation of his use of an electronic communication in respect of an assigned matter;

• “assigned matter” has the meaning given in section 1(1) of the Customs and Excise Management Act 1979^f1;

• “delivered” is to be construed according to the context so as to cover delivery by post and by means of an electronic communication as appropriate;

• “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000^f2;

• “electronic version” means the version which is submitted by means of an electronic communication.