Taxes Consolidation Act 1997 section 917K

Hard copies

Section 917K sets out the requirements for making and authenticating a hard copy of an electronically filed tax return.

• A hard copy of an electronic return must contain only the information that was transmitted or is to be transmitted to Revenue.
• The hard copy no longer requires approval of its format by the Revenue Commissioners.
• The hard copy must be authenticated by being signed by the person who would otherwise have been required to sign a paper return.
• The purpose is to allow tax practitioners to retain a verifiable record of what was submitted electronically, in case of any later dispute.