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