Regulation 4 Delivery of Returns

A return must be delivered in the prescribed manner.

The Commissioners may in particular prescribe the form in which a return or related communication in relation to that return may be delivered electronically (an “electronic communication”).

Where provision is made for an electronic communication, the Commissioners may prescribe the method of delivery (a “prescribed electronic method”).

If a chargeable person has communicated with the Commissioners by means of a prescribed electronic method in respect of a return, the Commissioners must issue an electronic acknowledgement of the communication.

If a person has communicated with the Commissioners by a prescribed electronic method, the Commissioners may communicate electronically with the chargeable person in respect of a return, unless they are notified by a prescribed method that the person is not, or is no longer willing to receive such communications electronically.

The Commissioners may treat any information within a return as not having been provided unless it is provided in accordance with this regulation.