For the latest New Development, see ND.1644.
For an overview of the use of electronic communications generally, including PAYE aspects and incentive payments, see ´¡4.166–A4.172. This article concerns electronic communications in the context of self assessment only.
Online filing
HMRC has operated an internet filing service for the self assessment return form SA100 since April 2000 for individuals and since 21 August 2001 for agents. HMRC is keen to promote online filing and stresses that the service is safe and secure, saying that it offers a number of advantages over the filing of paper returns in that:
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•ÌýÌýÌýÌý the software or online forms will calculate the taxpayer's tax liability
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•ÌýÌýÌýÌý the form should
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