Taxes Consolidation Act 1997 section 898A

Format of returns etc.

Section 898A requires that returns and information demanded under Chapter 4 of Part 38 be delivered in whatever form Revenue specifies, and allows Revenue to require electronic filing for certain categories of return.

• Where a person is required to deliver a return or furnish information under this Chapter, Revenue may dictate the format in which it must be provided.
• Revenue may specifically require electronic filing for returns and information relating to lettings, fees and commissions, money received on behalf of others, interest paid without deduction of tax, nominee shareholdings, and intermediary activities.
• The electronic format used must be one approved by Revenue.
• The provision is designed to facilitate the efficient collation of information received from third parties.