# Income Tax (Earnings and Pensions) Act 2003, Paragraph 40D: Notices and returns to be given electronically etc


(1) A notice under paragraph 40A, and any information accompanying the notice, must be given electronically.
(2) A return under paragraph 40B, and any information accompanying the return, must be given electronically.
(3) But, if HMRC consider it appropriate to do so, HMRC may allow the scheme organiser to give a notice or return or any accompanying information in another way; and, if HMRC do so, the notice, return or information must be given in that other way.
(4) The Commissioners for Her Majesty's Revenue and Customs—
(a) must prescribe how notices, returns and accompanying information are to be given electronically;
(b) may make different provision for different cases or circumstances.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/3/paragraph/40D (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-3/paragraph-40D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.