Taxes Consolidation Act 1997 section 990A

Generation of estimates by electronic, photographic or other process

Section 990A provides that computer-generated PAYE estimates of tax are deemed to have been made by the inspector or nominated officer whose name appears on the notice, and allows details of such estimates to be transmitted electronically to the Collector-General.

• Where a PAYE estimate notice is generated and served by any electronic, photographic or other process, it is deemed to have been made by the inspector or nominated officer named on it
• This applies to both monthly estimates under section 989 and annual estimates under section 990
• The deemed estimate is treated as having been made to the best of the officer's opinion, even though the officer did not personally make it
• The provisions governing the transmission of assessment details to the Collector-General apply to these estimates, including electronic transmission