Taxes Consolidation Act 1997 section 917M

Proceedings

Section 917M establishes how electronically filed tax returns are treated as evidence in legal proceedings, ensuring that certified hard copies of online returns have the same legal standing as postal returns.

• A hard copy of an electronic return, certified by a Revenue officer, is treated as if it were a return made by post with all required declarations and signatures.
• "Proceedings" covers civil and criminal court cases as well as hearings before the Appeal Commissioners or any other tax tribunal.
• In any tax-related proceedings, the usual restrictions on hearsay evidence do not apply to information contained in a certified copy of an electronic return.
• A judge or tribunal may disapply the hearsay relaxation if it would be unjust in the circumstances to rely on it.