4 High income individuals required to make returns and payments by electronic means from 1 June 2011

(1) Where any specified person is required to make a specified return in accordance with section 485FB(3) of the Principal Act for the tax year 2009 or any subsequent tax year, that specified person shall, on and from—

(a) 1 June 2011, or

(b) such later date by which that specified return is required to be made,

make that specified return and any other specified return that is required to be made by or subsequent to that date, by or on behalf of that specified person, by electronic means and in accordance with Chapter 6 of Part 38 of the Principal Act.

(2) Where, on or after the date from which paragraph (1) applies to a specified person, a payment of any specified liabilities falls due to be made by or on behalf of the specified person, the payment shall be made by such electronic means as are required by the Commissioners.