Addresses
Adjudicator's Office
Case law, requirement to file online
Age, disability; poor internet availability
Agent lacking a computer
Moral and religious beliefs
Obligation to tick a box stating had read terms for online filing
Risk of interception by third party
Telephone filing concession
Central processing unit
Change of address, notify HMRC to stop inhibition
Dedicated teams for charities, international trade and delays in verifying repayment claims
E-Customer Support Office: on-line service
Factual main residence
Local Stamp Taxes offices
National Registration Service
Tribunal Service (Tax)
Written and e-mail enquiries, charities