Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012

• Section 1 — Citation and commencement.
• Section 2 — Interpretation and general.
• Section 3 — Persons in receipt of certain income or claiming certain reliefs required to make returns and payments by electronic means.
• Section 4 — Persons registered for VAT required to make returns and payments by electronic means.
• Section 5 — Exclusion of certain specified persons.
• Section 6 — Right of appeal to Appeal Commissioners.
• Section 7 — Provision to amend exclusions.
• Section 8 — Time at which payments made by electronic means are taken to be made.
• Section 9 — Presumptions.