Taxes Consolidation Act 1997 section 864A

Electronic claims

Section 864A provides enabling powers for Revenue to allow PAYE taxpayers to make claims for tax credits, allowances, deductions and reliefs by means of approved electronic communications.

• PAYE taxpayers may make specified claims electronically, subject to terms and conditions set by Revenue; a "claim" includes elections, notifications, amendments and withdrawals relating to allowances, credits, deductions or reliefs.
• Revenue must publicise any terms and conditions they set for electronic claims; where such conditions are in force, electronic claims must comply with them, but the conditions cannot alter statutory time limits or the required contents of a claim.
• An electronic claim is presumed, unless the contrary is proved, to have been made by the person purporting to have made it, and is treated as made when acknowledged by Revenue.
• Revenue may enquire into electronic claims under section 886A, and section 917M (proceedings relating to electronic returns) applies equally to electronic claims made under this section.