[15 June 1987]


HM Revenue and Customs have [reconsidered] their interpretation of Section 113(1) TMA 1970 in the light of improvements in office technology and its more widespread adoption, in order to help taxpayers and their professional advisers to benefit fully from such developments. This Statement explains the Revenue’s current approach towards the acceptance of tax returns and other forms by way of facsimiles or photocopies, as substitutes for officially produced printed forms.

The legislation

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.